During the month of October, current year, Weller Company had the following transactions.
1. Revenues of $14,400 were earned and received in cash.
2. Bank loans of $3,600 were paid off.
3. Equipment of $3,000 was purchased for cash.
4. Expenses of $9,120 were paid.
5. Additional shares of capital stock were sold for $9,000 cash.
Assuming that the cash balance at the beginning of the month was $8,940, prepare a statement of cash flows that displays operating, investing, and financing activities and that reconciles the beginning and ending cash balances.