A summary of cash flows for Linda's Design Services for the year ended December 31 is shown below. Cash receipts: Cash received from customers $81,660 Cash received from additional investment by owner 15,930 Cash payments: Cash paid for expenses $25,890 Cash paid for land 62,460 Cash paid for supplies 500 Drawing 6,780 Cash balance as of January 1 $8,060 Prepare a statement of cash flows for Linda's Design Services for the year ended December 31. Use the minus sign to indicate cash outflows, cash payments, and decreases in cash.