During the month of October 2017, Gardial company had the following transactions: - a) Sales of $ 10,000 were occurred and received in cash b) Bank loans of $ 2,000 were paid off c) Equipment of $ 4000 were purchased d) Transportation expense of $ 7,200 were paid e) Additional shares of capital stock $ 7,200 were paid f) Office equipment were purchased of $3000 on account g) Account receivables of 40,000 were received h) Receipts from the customers $2000 in cash Assuming that the cash balance at the beginning of the month was $ 12,000, prepare a statement of cash flows that reconciles the beginning and ending cash balances.