The following transactions pertain to the operations of Ewing Company for Year 1 : 1. Acquired $23,100 cash from the issue of common stock. 2. Provided $18,600 of services on account. 3. Paid $16,400 cash on accounts payable. 4. Performed services for $37,500cash. 5. Collected $5,350 cash from accounts receivable. 6. Incurred $8,550 of operating expenses on account. 7. Paid $23,500 cash for one year's rent in advance. 8. Paid $8,200 cash dividend to the stockhoiders. 9. Paid $2,000 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.)