The following balances are provided for Webster Music, Inc. at January 31,2018 Balance Cash Accounts receivable Interest receivable Investments Spare parts and supplies Prepaid insurance Equipment (net) Accounts payable Interest payable Salaries payable Unearned revenue Bank loan due July 1, 2019 Common stock (no par) Retained earnings $ 145,000 110,000 250 26,000 6,000 30,000 475,750 44,000 600 28,000 10,000 388,000 300,000 22,400 All February 2018 transactions follow 1. Sales on account totaled $265,000 2. Purchased spare parts and supplies on account for $35,000 3. Received $197,000 from customer collections 4. Sold $14,000 of redeemable gift cards 5. Sold a $2,500 investment for $9,000 cash 6. Issued common stock for $66,000 7. Paid $24,000 for February, March, and April rent. 8. Spent $6,000 on advertisement expenses 9. Paid $45,000 of outstanding account:s 10. Purchased equipment worth $47,000 in exchange for a note payable due December 31, 2018 and $7,000 cash 11. Paid $200 of outstanding interest. 12. Was billed $17,000 for utilities, and $4,000 for repairs and maintenance. 13. Paid $84,000 for employee salaries, including all outstanding salaries payable. Reguired: c. Prepare a cash flow statement for the month of February in good form