A summary of cash flows for Linda's Design Services for the year ended December 31 is as follows: Cash receipts: Cash received from customers $87,980 Cash received from additional investment by owner 14,420 Cash payments: Cash paid for expenses and supplies $30,330 Cash paid for land 60,360 Cash paid to owner for personal use 5,270 Cash balance as of January 1 $7,590 Prepare a statement of cash flows for Linda's Design Services for the year ended December 31. Use the minus sign to indicate cash out flows, cash payments, and decreases in cash. Linda's Design Services Statement of Cash Flows For the Year Ended December 31 Cash flows from (used for) operating activities: Cash flows from (used for) investing activities: Cash flows from (used for) financing activities: jlis Cash balance, January 1 Cash balance, December 31