Use the following to answer questions 26 32 Below is a summary of all transactions of KEV Consulting for the month of October. Cash transactions Cash collections from Sale of unused office furniture Borrowing from bank Customers $14,500 150,000 669,000 Cash payments for: (458,200) (25,000) (125,000) (32,000) (115,000) (1,100) Employee salaries Dividends to stockholders Advertising expense Utilities expense Purchased an office equipment Office supplies Noncash Transactions Issue note payable for equipment Services to customers on account Purchase supplies on account $100,000 97,500 275 Prepare a statement of cash flows for the month of October, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of October is $49,900