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 Cash payments for: Employee salaries Office rent Manufacturing equipment Office utilities Dividends to stockholders Materials to make toys Noncash Transactions Sales to customers on account Purchase of materials on account $ 91,600 34,100 24,100 (63,400) (17,100) (42,200) (9,900) (2,900) (25,800) 14,500 12,000 16,600 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 $20,900. (List cash outflows and decrease in cash as negative amounts.) DIEGO MANUFACTURING Statement of Cash Flows For the Month Ended August 31, 2024 Cash Flows from Operating Activities Cash inflows: