For each transaction, determine the amount of cash flows. If cash is involved in the transaction, indicate whether Meyers should classify it as operating, investing, or financing in a statement of cash flows. Calculate net cash flows for the year. (Enter N/A if the question is not applicable to the statement. List cash outflows as negative amounts.) Transaction Cash Flows Operating, Investing or Financing Issue common stock for cash, $60,000. Purchase building and land with cash, $45,000. Provide services to customers on account, $8,000. Pay utilities on building, $1,500. Collect $6,000 on account from customers. Pay employee salaries, $10,000. Pay dividends to stockholders, $5,000. Net cash flows for the year