A summary of cash flows for Macarthur Travel Service for the year ended August $31,20Y6$ is shown below.

Cash receipts:

Cash received from customers

Cash received from issuing common stock

$$268,250$

$18,800$

Cash payments:

Cash paid for operating expenses

$211,920$

Cash paid for land

Cash paid for dividends

$58,000$

$4,100$

The cash balance as of September $1,20$ Y$5,$ was $$95,910.$

Prepare a statement of cash flows for Macarthur Travel Service for the year ended August $31,20$Y$6.$ Use the minus sign to indicate cash outflows, cash payments and decreases in cash.

Macarthur Travel Service

Statement of Cash Flows

For the Year Ended August $31,20Y6$

Cash flows from $($used for$)$ operating activities:

Cash flows from $($used for$)$ investing activities: