A summary of cash flows for Leotard Travel Service for the year ended February 28, 2008, is shown below.

Cash receipts:

 

Cash received from customers

$350,000

Cash received from additional investment of owner

18,000

Cash payments:

 

Cash paid for operating expenses

365,000

Cash paid for land

27,000

Cash paid to owner for personal use

10,000

The cash balance as of March 1, 2007, was $56,700. Prepare a statement of cash flows for Leotard Travel Service for the year ended February 28, 2008.