The following transactions pertain to the operations of Ewing Company for Year $1$:

Acquired $$24,100$ cash from the issue of common stock.

Provided $$18,500$ of services on account.

Paid $$14,600$ cash on accounts payable.

Performed services for $$35,500$ cash.

Collected $$5,800$ cash from accounts receivable.

Incurred $$7,750$ of operating expenses on account.

Paid $$26,200$ cash for one year$$s rent in advance.

Paid $$7,300$ cash dividend to the stockholders.

Paid $$1,100$ cash for supplies to be used in the future.

Recognized $$31,300$ 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 flows. $($There is no beginning cash balance.$)$