EX 1-24 Statement of cash flows

A summary of cash flows for Absolute Consulting Group for the year ended July 31, 2012, is shown below.

Cash receipts:

Cash received from customers

$187,500

Cash received from additional investment of owner

40,000

Cash payments:

Cash paid for operating expenses

127,350

Cash paid for land

30,000

Cash paid to owner for personal use

5,000

The cash balance as of August 1, 2011, was $27,100.

Prepare a statement of cash flows for Absolute Consulting Group for the year ended July 31, 2012.