The following transactions pertain to the operations of Ewing Company for 2018: 1. Acquired $22,700 cash from the issue of common stock. 2. Provided $15,750 of services on account. 3. Paid $14,800 cash on accounts payable. 4. Performed services for $43,000 cash. 5. Collected $5,400 cash from accounts receivable. 6. Incurred $9,000 of operating expenses on account. 7. Paid a $23,000 cash for one year's rent in advance. 8. Paid a $7,400 cash dividend to the stockholders. 9. Paid $2,400 cash for supplies to be used in the future. 10. Recognized $34,500 of accrued salary expense. Required a. Classify the cash flows from these transactions as operating activities (OA), investing activities (1A), 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.) Complete this question by entering your answers in the tabs below. Required A Required B 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. Transaction Classification CAN EWING COMPANY Statement of Cash Flows For the Year Ended December 31, 2018 Cash flows from operating activities Net cash flow from operating activities Cash flows from investing acivities Cash flows from financing activities Net cash flow from financing activities Net change in cash 1 _ DD Ending cash balance