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 $83,990 Cash received from sale of stock 25,000 Cash payments: Cash paid for expenses Cash paid for land Cash paid for supplies Dividends $27,000 47,000 410 5,000 The cash balance as of January 1 $40,600 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, a decrease in cash or cash payments. Linda's Design Services Statement of Cash Flows For the Year Ended December 31 Cash flows from operating activities: $ - GA Net cash flows from operating activities Cash flows used for investing activities: Cash flows from financing activities: Net cash flows from financing activities Cash balance, January 1 $ Cash balance, December 31 =