Check Cash balance, Dec 31, 2018. $3,500 Problem RA Analyzing transactions and preparing financial statements 64 P1 P2 Required Prepare the 2018 year-end statement of cash flows for Kia Company. Gabi Gram started The Gram Co., a new business that began operations on May 1. The Gram Co. com- pleted the following transactions during its first month of operations. May G. Gram invested S40,000 cash in the company in exchange for its common stock. + The company rented a furnished office and paid $2,200 cash for May's rent. 3 The company purchased $1,890 of office equipment on Credit > ACC. Recenable 5 The company paid $750 cash for this month's cleaning services. 8 The company provided consulting services for a client and immediately collected $5,400 cash. 12 The company provided $2,500 of consulting services for a client on credit. The company paid $750 cash for an assistant's salary for the first half of this month. 20 The company received $2,500 cash payment for the services provided on May 12. 22 The company provided $3,200 of consulting services on credit. 15 25 The company received $3,200 cash payment for the services provided on May 22. 26 The company paid $1,890 cash for the office equipment purchased on May 3. 27 The company purchased $80 of office equipment on credit. 28 The company paid $750 cash for an assistant's salary for the second half of this month. 30 The company paid $300 cash for this month's telephone bill. 30 The company paid $280 cash for this month's utilities, 31 The company paid $1,400 cash in dividends to the owner (sole shareholder)