An inexperienced accountant for Prestwick Company prepared the following income statement for the month of August, current year.

PRESTWICK COMPANY

AUGUST $31,$ CURRENT YEAR

Revenues:

Services provided to customers

$ $11,000$

Investment by stockholders

$4\mathrm{.}700$

Loan from bank

$14.000$

$ $29\mathrm{.}700$

Expenses:

Payments to long$-$term creditors

$ $15\mathrm{.}000$

Expenses required to provide services to customers

$7\mathrm{.}800$

Purchase of land

$17\mathrm{.}000$

$39,800$

Net loss

$ $10,100$

Based on the information prepare a statement of cash flows in a form consistent with generally accepted accounting principles. You may assume all transactions were in cash and that the beginning cash balance was $$17,300.$