Gabi Gram started The Gram Co., a new business that began operations on May 1. The Gram Co. completed the following transactions during its first month of operations. G. Gram invested $40,000 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. The company purchased $1,890 of office equipment on credit. The company paid $750 cash for this month's cleaning services. 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 15 this month. The company received $2,500 cash payment for the services provided on 20 May 12. 22 | The company provided $3,200 of consulting services on credit. The company received $3,200 cash payment for the services provided on 25 May 22. The company paid $1,890 cash for the office equipment purchased on May 27 | The company purchased $80 of office equipment on credit. 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. The company paid $1,400 cash in dividends to the owner (sole 31 shareholder). Required Prepare a CASH FLOW STATEMENT