During the month of October, current year, Weller Company had the following transactions.

a. Revenues of $14,400 were earned and received in cash.
b. Bank loans of $3,600 were paid off.
c. Equipment of $3,000 was purchased for cash.
d. Expenses of $9,120 were paid.
e. 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.