The cash account for Kwon Enterprises shows the following for the year ended December 31, 2000. Beginning cash balance. Cash receipts during year from: $ 7 Services... 1,351,000 Investments by owners 82,000 Sale of land.. 135,000 Cash payments during year for: Operating expenses.. 963,000 Taxes.. 114,000. Purchase of building 326,000 55,000 850,000 Distributions to owners Ending cash balance... Prepare a statement of cash flows for Kwon Enterprises for the year ended December 31, 2000.