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

Acquired $$30,000$ cash from the issue of common stock.

Provided $$65,000$ of services on account.

Paid $$22,000$ cash on accounts payable.

Performed services for $$8,000$ cash.

Collected $$51,000$ cash from accounts receivable.

Incurred $$37,000$ of operating expenses on account.

Paid $$6,500$ cash for one year$$s rent in advance.

Paid a $$4,000$ cash dividend to the stockholders.

Paid $$1,200$ cash for supplies to be used in the future.

Recognized $$3,100$ 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.$)$