A summary of cash flows for Herat Travel Service for the year ended June 30, 2008, is shown

below.

Cash receipts:

 

Cash received from customers

$350,000

Cash received from additional investment of owner

20,000

Cash payments:

 

Cash paid for operating expenses

270,000

Cash paid for land

60,000

Cash paid to owner for personal use

12,000

The cash balance as of July 1, 2007, was $42,800. Prepare a statement of cash flows for Herat Travel Service for the year ended June 30, 2008.