Below is a summary of all transactions of Diego Manufacturing for the month of August $2024.$

Cash Transactions

Cash collections from:

Customers

Sale of unused warehouse

Bank borrowing

$$92,800$

$35,300$

$25,300$

Cash payments for:

Employee salaries

$(64,600)$

office rent

$(18,300)$

Manufacturing equipment

$(44,600)$

office utilities

$(11,100)$

Dividends to stockholders

$(5,300)$

Materials to make toys

$(27,000)$

Noncash Transactions

Sales to customers on account

Purchase of materials on account

Purchase equipment with promissory note to pay later

Required:

Prepare a statement of cash flows for the month of August $2024,$ properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of August is $$24,800.($List cash outflows and decrease in cash as negative amounts.$)$