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

1.	Acquired $23,400 cash from the issue of common stock.
2.	Performed services for $43,000 cash.
3.	Paid a $27,200 cash advance for a one-year contract to rent equipment.
4.	Recognized $32,200 of accrued salary expense.
5.	Accepted a $1,600 cash advance for services to be performed in the future.
6.	Provided $16,900 of services on account.
7.	Incurred $7,350 of other operating expenses on account.
8.	Collected $5,400 cash from accounts receivable.
9.	Paid a $9,000 cash dividend to the stockholders.
10.	Paid $18,000 cash on accounts payable.

Required
a.	Classify the cash flows from these transactions as operating activities (OA), investing activities (IA), or financing activities (FA). Use NA for transactions that do not affect the statement of cash flows.
	b. Prepare a statement of cash flows. (There is no beginning cash balance.) (Amounts to be deducted should be indicated with a minus sign.)