Below is a summary of all transactions of Dreamworks Bedding Supplies for the month of August 2021.

Cash Transactions
Cash collections from:
Customers	$	84,900
Sale of unused land		14,800
Issuance of common stock		21,000
Interest earned on savings account		210
Cash payments for:
Employee salaries		(46,200	)
Delivery truck		(32,700	)
Advertising expense		(5,000	)
Office supplies		(2,900	)
Repayment of borrowing		(8,100	)
Bedding material		(16,300	)
Noncash Transactions
Sales to customers on account		11,400
Purchase of materials on account		7,500
Purchase equipment with promissory note to pay later		83,000

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 $7,400. (List cash outflows and decrease in cash as negative amounts.)

DREAMWORKS BEDDING SUPPLIES
Statement of Cash Flows
For the month ended August 31, 2021
Cash Flows from Operating Activities
Cash inflows:
Cash outflows:
Net cash flows from operating activities
Cash Flows from Investing Activities
Net cash flows from investing activities
Cash Flows from Financing Activities
Net cash flows from financing activities
Cash at the beginning of the month
Cash at the end of the month