Below is a summary of all transactions of Riverdale Pets Supplies for the month of August 2024. Cash collections from: Customers Sale of unused land Cash Transactions Issuance of common stock Interest earned on savings account Cash payments for: Employee salaries Delivery truck Advertising expense Office supplies Repayment of borrowing Bedding material Sales to customers on account Noncash Transactions $90,400 13,700 10,000 100 (45,100) (30,500) (3,900) (1,800) (7,000) (20,000) 10,300 Purchase of materials on account Purchase equipment with promissory note to pay later 6,400 72,000 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 $6,300. (List cash outflows and decrease in cash as negative amounts.)