Below is a summary of all transactions of Brighton Pets Supplies for the month of August $2024.$

Cash Transactions

Cash collections from:

Customers $$84,400$

Sale of unused land $14,900$

Issuance of common stock $22,000$

Interest earned on savings account $220$

Cash payments for:

Employee salaries $(46,300)$

Delivery truck $(32,900)$

Advertising expense $(5,100)$

Office supplies $(3,000)$

Repayment of borrowing $(8,200)$

Bedding material $(16,400)$

Noncash Transactions

Sales to customers on account $11,500$

Purchase of materials on account $7,600$

Purchase equipment with promissory note to pay later $84,000$

Prepare a statement of cash flows for the month of August, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of August is $$7,500.($List cash outflows and decrease in cash as negative amounts.$)$