The following transactions pertain to the operations of Ewing Company for Year 1: Acquired $22,800 cash from the issue of common stock. Provided $16,750 of services on account. Paid $17,400 cash on accounts payable. Performed services for $40,000 cash. Collected $5,200 cash from accounts receivable. Incurred $9,600 of operating expenses on account. Paid a $21,000 cash for one years rent in advance. Paid a $8,700 cash dividend to the stockholders. Paid $1,100 cash for supplies to be used in the future. Recognized $32,200 of accrued salaries expense. Required Classify the cash flows from these transactions as operating activities (OA), investing activities (IA), or financing activities (FA). Prepare a statement of cash