The following transactions pertain to the operations of Ewing Company for 2018:
- Acquired $24,300 cash from the issue of common stock.
- Provided $15,600 of services on account.
- Paid $17,400 cash on accounts payable.
- Performed services for $43,000 cash.
- Collected $5,350 cash from accounts receivable.
- Incurred $9,050 of operating expenses on account.
- Pald a $21,600 cash for one year’s rent in advance.
- Paid a $8,700 cash dividend to the stockholders.
- Paid $2.700 cash for supplies to be used in the future.
- Recognized $32,600 of accrued salary expense.
a. Classify the cash flows from these transactions as operating activities (OA), investing activities (A), or financin NA for transactions that do not affect the statement of cash flows
b. Prepare a statement of cash flows、(There is no beginning cash balance.)