The cash account for Kwon Enterprises shows the following for the year ended December 31, 2003. Beginning cash balance...... See’. Cash receipts during year from: SEiviCCStv aerate eet cats 1,351,000 Investments by owners.... . 82,000 SalexOnancuemen neers cee 135,000 Cash payments during year for: Operating expenses........ 963,000 aX@Sr4 comic, § evra 114,000 Purchase of building....... 326,000 Distributions to owners..... 55,000 Ending cash balance......... 850,000 Prepare a statement of cash flows for Kwon Enterprises for the year ended December 31, 2003.