Jan. 1 Common stock was issued to stockholders for $12,500 cash. 7 Purchased equipment for $1,900 on account. 14 Paid $22,000 cash for land. 17 Paid cash expenses: employees' salaries, $1,600; office rent, $1,700; utilities, $500. 23 Paid cash dividends of $6,000. 26 Earned service revenue for the month, $8,000, receiving cash. Coffee Can Food Equipment Company had the following transactions for the month ending January 31, 2018. Coffee Can's cash balance on January 1, 2018, was $12,400. i (Click the icon to view the transactions.) Prepare the statement of cash flows of Coffee Can Food Equipment Company for the month ended January 31, 2018 Complete the statement one section at a time, beginning with the heading and cash flows from operating activities. (If a box is not used in the table leave the box emply; do not select a label or enter a zero. Use a minus sign or parentheses for amounts that result in a decrease in cash.) Cash flows from operating activities: Receipts: Payments: Net cash provided (used) by operating activities Cash flows from investing activities: Net cash provided (used) by operating activities Cash flows from investing activities: Net cash provided (used) by investing activities Cash flows from financing activities: Net cash provided (used) by financing activities Net increase (decrease) in cash Cash balance, January 1, 2018 Cash balance, January 31, 2018