$$Rocky owns and operates Balboa's Gym located in Philadelphia.

The following transactions occur for the month of October:

$$Problem $4-5$A Part $3$a$.$Assume the balance of cash at the

beginning of October is $$15,900.$ Post each cash transaction to the

cash T$-$account.b$.$Prepare a statement of cash flows for

the month of October, properly classifying each of the cash

transactions into operating, investing, and financing activities.

Assume that the balance of cash at the beginning of October is

$$15,900.($List cash outflows and decrease in cash as

negative amounts. Total entries from the same source together when

entering in the statement of cash flows.$)$

An examination of the cash activities during the year shows the following.

$\backslash$table$[[$Date$,\backslash$table$[[$Cash Receipts$],[$Description$]],\backslash$table$[[$July $1,],[$Amount$]],\backslash$table$[[$GREAT$],[$ash Acc$],[2024,],[$Date$]],\backslash$table$[[$ENTURES$],[$Records$],[$Cember $31,20],[$Check number$]],\backslash$table$[[$sbursements$],[$Description$]],$Amount$],[\frac{7}{1},$Stock sale,$$20,000,\frac{7}{1},101,$Insurance,$$4,800$