Below is a summary of all the transactions of Sampson Consulting for the month of April 2021.

Cash Transactions
Cash collections from:
Customers	$	52,200
Sale of unused office furniture		11,300
Borrowing from the bank		63,000
Cash payments for:
Employee salaries		(22,200	)
Office building		(74,500	)
Utilities expense		(2,100	)
Office supplies		(1,900	)
Dividends to stockholders		(5,000	)
Advertising expense		(9,200	)
Noncash Transactions
Services to customers on account		11,400
Purchase supplies on account		5,800
Issue note payable for equipment		23,400

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 $15,300. (Amounts to be deducted and cash outflows should be indicated with a minus sign.)