An inexperienced accountant for Prestwick Company prepared the following income statement for the month of August 2015: PRESTWICK COMPANY AUGUST 31, 2015 Revenues: Services provided to customers $ 14,000 Investment by stockholders 4,800 Loan from bank 14,000 $ 32,800 Expenses: Payments to long-term creditors $ 15,000 Expenses required to provide services to customers 8,900 Purchase of land 18,000 41,900 Net loss $ (9,100)

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 $15,100. (List any deduction in cash and cash outflows as negative amounts.)