A summary of cash flows for Hurley Travel Service for the year ended March 31, 20Y6 is shown below. Cash receipts: Cash received from customers $297,560 Cash received from issuing common stock 20,800 Cash payments: Cash paid for operating expenses 229,120 Cash paid for land 70,500 Cash paid for dividends 4,000 The cash balance as of April 1, 20Y5, was $88,490. Prepare a statement of cash flows for Hurley Travel Service for the year ended March 31, 20Y6. Use the minus sign to indicate cash outflows, cash payments and decreases in cash.