On October 1, Natalie King organized Real Solutions, a new consulting firm. On October 31, the company's records show the following items and amounts.

Cash	$	2,000		Cash dividends	$	3,360
Accounts receivable		13,000		Consulting fees earned		15,000
Office supplies		4,250		Rent expense		2,550
Land		36,000		Salaries expense		6,000
Office equipment		28,000		Telephone expense		660
Accounts payable		7,500		Miscellaneous expenses		680
Common stock		74,000

Also assume the following:

a.	The owner's initial investment consists of $38,000 cash and $36,000 in land in exchange for common stock.
b.	The company's $28,000 equipment purchase is paid in cash.
c.	The accounts payable balance of $7,500 consists of the $4,250 office supplies purchase and $3,250 in employee salaries yet to be paid.
d.	The company's rent, telephone, and miscellaneous expenses are paid in cash.
e.	$2,000 has been collected on the $15,000 consulting fees earned.

Using the above information prepare an October 31 statement of cash flows for Real Solutions.