The following transactions pertain to the operations of Ewing Company for Year 1 : 1. Acquired $24,800 cash from the issue of common stock. 2. Provided $18,450 of services on account. 3. Paid $14,200 cash on accounts payable. 4. Performed services for $43,000 cash. 5. Collected $5,050 cash from accounts receivable. 6 . Incurred $9,900 of operating expenses on account. 7. Paid $27,200 cash for one year's rent in advance. 8. Paid $7,100 cash dividend to the stockhoiders. 9. Paid $2,900 cash for supplies to be used in the future. 10. Recognized $33,600 of accrued salaries expense. Required a. Classify the cash flows from these transactions as operating activities (OA), investing activiti b. Prepare a statement of cash flows. (There is no beginning cash balance.)