The following transactions pertain to the operations of Ewing Company for Year 1: 1. Acquired $30,000 cash from the issue of common stock. 2. Provided $65,000 of services on account. 3. Paid $22,000 cash on accounts payable. 4. Performed services for $8,000 cash. 5. Collected $51,000 cash from accounts receivable. 6. Incurred $37,000 of operating expenses on account. 7. Paid $6,500 cash for one year's rent in advance. 8. Paid a $4,000 cash dividend to the stockholders. 9. Paid $1,200 cash for supplies to be used in the future. 10. Recognized $3,100 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.)