The following transactions pertain to the operations of Blair Company for 2014:

1.	Acquired $23,000 cash from the issue of common stock.
2.	Performed services for $44,000 cash.
3.	Paid a $29,600 cash advance for a one-year contract to rent equipment.
4.	Recognized $32,100 of accrued salary expense.
5.	Accepted a $2,300 cash advance for services to be performed in the future.
6.	Provided $19,100 of services on account.
7.	Incurred $8,800 of other operating expenses on account.
8.	Collected $5,950 cash from accounts receivable.
9.	Paid a $7,200 cash dividend to the stockholders.
.	10.Paid $14,400 cash on accounts payable. ***********Prepare a statment of cash flows ( no beginnign balance)