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For Month Ended October 31 Cash flows from operating activities Cash paid for miscellaneous expenses Cash paid to employees Cash paid for rent Cash paid for telephone expenses (610) (2,160) (3,910) (790) $ (7,470) Net cash used by operating activities Cash flows from investing activities Cash paid for office equipment (18,310) (18,310) Net cash used by investing activities Cash flows from financing activities Cash investments from shareholders 38,320 (2,340) Cash dividends to shareholders 35,980 Net cash provided by financing activities Net increase in cash Cash balance, October 1 Cash balance, October 31 10,200 $ 10,200 On October 1, Ebony Ernst organized Ernst Consulting; on October 3, the owner contributed $84,310 in assets in exchange for its common stock to launch the business. On October 31, the company's records show the following items and amounts. Cash Accounts receivable Office supplies Land Office equipment Accounts payable Common Stock $10,200 15,200 3,550 45,990 18,310 8,740 84,310 Cash dividends Consulting revenue Rent expense Salaries expense Telephone expense Miscellaneous expenses $ 2,340 15, 200 3,910 7,350 790 610 Exercise 1-18 Preparing a statement of cash flows LO P2 Also assume the following: a. The owner's initial investment consists of $38,320 cash and $45,990 in land in exchange for its common stock.. b. The company's $18,310 equipment purchase is paid in cash, c. The accounts payable balance of $8,740 consists of the $3,550 office supplies purchase and $5,190 in employee salaries yet to be paid. d. The company's rent, telephone, and miscellaneous expenses are paid in cash. e. No cash has been collected on the $15,200 consulting fees earned