Assume the DoganDogan Coffee Roasters Corp. ended the month of AugustAugust 20152015 with this data:

Requirement 1. Prepare the statement of cash flows of Dogan Coffee Roasters Corp., for the month ended August31, 2015. Explain the relationship among the income statement, statement of retained earnings, balance sheet, and statement of cash flows. Prepare the statement of cash flows. Begin by completing the heading. Then complete the rest of the statement. (Use parentheses or a minus sign to show cash payments, cash outflows, and/or a net decrease in cash. For accounts with a $0 balance, make sure to enter "0" in the appropriate cell.)

Payments of cash: Acquisition of equipment 202,300 Cash balance, August 1, 2015 2,100 5,200 Cash balance, August 31, 2015 Cash receipts: Dividends Retained earnings 17,900 1,900 17,900 202,300 7,500 9,000 276,600 August 1, 2015 0 ssuance (sale) of stock to owners Retained earnings Rent expense August 31, 2015 188,100 Common stock Utilities expense 5,700 Equipment Adjustments to reconcile net income Office supplies 1,500 Accounts payable 78,800 Service revenue to net cash provided by operations Salary expense