A summary of cash flows for Zenith Travel Service for the year ended August 31, 20Y4, follows:
Cash receipts:
Cash received from customers ......................................................................$881,000
Cash received from additional investment of owner .................................    43,200
Cash payments:
Cash paid for operating expenses.................................................................. 895,000
Cash paid for land ............................................................................................   60,000
Cash paid to owner for personal use ............................................................   21,600
The cash balance as of September 1, 20Y3, was .....................................   $106,900
Prepare a statement of cash flows for Zenith Travel Service for the year ended August 31, 20Y4.