Below is a summary of all transactions of Mason Furniture for the month of August 2015.
Cash Transactions
Cash collections from:
Customers ................ $82,300
Sale of unused land ............. 11,500
Issuance of common stock ......... 25,000
Interest earned on savings account ....... 400
Cash payments for:
Employee salaries ............. (42,400)
Delivery truck ............... (30,000)
Advertising expense ........... (5,400)
Office supplies .............. (2,200)
Repayment of borrowing ......... (8,500)
Fabric ................. (6,300)
Noncash Transactions
Sales to customers on account .......... 12,500
Purchase of fabric on account ........... 6,200
Exchange common stock for building ....... 80,000

Required:
Prepare a statement of cash flows for the month of August, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of August is $6,900.