A summary of cash flows for Parker Consulting Group for the year ended January 31, 20Y4, follows:

Cash receipts:

Line Item Description	Amount
Cash received from customers	$214,600
Cash received from issuing common stock	37,000

Cash payments:

Line Item Description	Amount
Cash paid for operating expenses	122,100
Cash paid for land	55,500
Cash paid for dividends	7,400

The cash balance as of February 1, 20Y3, was $22,900.

Prepare a statement of cash flows for Parker Consulting Group for the year ended January 31, 20Y4. Use the minus sign to indicate cash outflows, cash payments and decreases in cash.