The following transactions pertain to the operations of Ewing Company for Year 1: 1. Acquired $22,200 cash from the issue of common stock. 2. Provided $15,050 of services on account. 3. Paid $17,600 cash on accounts payable. 4. Performed services for $42,500 cash. 5. Collected $5,250 cash from accounts receivable. 6. Incurred $9,950 of operating expenses on account. 7. Paid a $27,400 cash for one year's rent in advance. 8. Paid a $8,800 cash dividend to the stockholders. 9. Paid $2,100 cash for supplies to be used in the future. 10. Recognized $34,900 of accrued salaries expense. Required a. Classify the cash flows from these transactions as operating activities (OA), investing activities (IA), or financing activities (FA). b. Prepare a statement of cash flows. (There is no beginning cash balance.)