Below is a summary of all the transactions of Sampson Consulting for the month of April 2024. Cash Transactions Cash collections from: Customers Sale of unused office furniture Borrowing from the bank Cash payments for: Employee salaries Office building Utilities expense Office supplies Dividends to stockholders Advertising expense $ 52,000 11,400 63,000 (22,200) (74,400) (2,400) (1,600) (4,600) (9,800) Noncash Transactions Services to customers on account $ 11,200 Purchase supplies on account Issue note payable for equipment 5,100 23,900 Required: Prepare a statement of cash flows for the month of April, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of April is $15,000. (Amounts to be deducted and cash outflows should be indicated with a minus sign.)