Dowling Enterprises had the following information for the financial year ending 30 June 2017. Cash balance at beginning of year Cash balance at end of year Cash received from loan Depreciation expense Loss on sale of investments Payments for building construction Payments for drawings Payments for income tax Payments for interest expense Payments for operating expenses Payments to suppliers Proceeds from sale of investments Proceeds from sale of land Receipts from customers 101,650 148,770 42,400 24,910 11,660 121,900 74,910 53,530 27,560 206,570 763,730 63,600 15,900 1,173,420 Prepare a cash flow statement for Dowling Enterprises, showing the operating, investing and financing activities at 30 June 2017 using the direct method. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000). Do not use dollar signs in your answer.) Dowling Enterprises Statement of Cash Flows