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$\backslash$table$[[$Transaction$,$Cash Flows,$\backslash$table$[[$Operating$,$ Investing$],[$or Financing$]]],[$Issue common stock for cash, $$60,000.,$$$,60,000,$Financing$],[$Purchase building and land with cash, $$45,000.,$$$,38,000,$Investing$],[$Provide services to customers on account, $$8,000.,$$$,0,$N$/$A$],[$Pay utilities on building, $$1,500.,$$$,1,500,$Operating$],[$Collect $$6,000$ on account from customers.,$$,6,000,$Operating$],[$Pay employee salaries, $$10,000.,$$$,9,300,$Operating$],[$Pay dividends to stockholders, $$5,000.,$$$,4,300,$Financing$],[$Net cash flows for the year,$$,4,500,]]$

Rea $1$ and $2$

Req $3$