Statement of cash flows

A summary of cash flows for A$-$One Travel Service for the year ended August $31,20$Y$6,$ follows:

Cash receipts:

Cash received from customers

Cash received from issuing common stock

$$1,125,000$

$15,000$

Cash payments:

$15,000$

Cash paid for operating expenses

$815,000$

$150,000$

$50,000$

Cash paid for land

Cash paid as dividends

The cash balance as of September $1,20$ Y $5,$ was $$59,500.$

Prepare a statement of cash flows for A$-$One 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.

A$-$One Travel Service