The income statement for Captree Landscaping is shown below. Assume that all revenues and expenses were for cash and that land was sold for $40,000. There were no other investing or financing...

The income statement for Captree Landscaping is shown below. Assume that all revenues and expenses were for cash and that land was sold for $40,000. There were no other investing or financing activities during the year. The cash balances at the beginning and end of the year were $53,000 and $140,000. Prepare a statement of cash flows.