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	$30,000
	Borrowing from bank	150,000
	Customers	700,000
Cash payments for:
	Employee salaries	(342,000)
	Dividends to stockholders	(35,000)
	Advertising expense	(29,650)
	Utilities expense	(14,525)
	Office building	(430,000)
	Office supplies	(650)
Noncash Transactions
Issue note payable for equipment		$100,000
Services to customers on account		125,000
Purchase supplies on account		300

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 $21,750.

26. What is the amount of cash inflows from operating activities?

27. What is the amount of cash outflows from operating activities?

28. What is the Net Cash Flows from Operating Activities (if cash used, use -)?

29. What is the Net Cash Flows from Investing Activities (if cash used, use -)?

30. What is the Net Cash Flows from Financing Activities (if cash used, use -)?

31. How much did cash change (if decrease, use -)

32. What is the ending cash balance for the company?