Below is a summary of all transactions of Dreamworks Bedding Supplies for the month of August 2015.
Cash Transactions
Cash collections from:
Customers ..................... $ 80,400
Sale of unused land .................. 15,700
Issuance of common stock ................ 30,000
Interest earned on savings account ............ 300
Cash payments for:
Employee salaries ................. (47,100)
Delivery truck .................... (34,500)
Advertising expense ................ (5,900)
Office supplies .................. (3,800)
Repayment of borrowing .............. (9,000)
Bedding material .................. (13,000)
Noncash Transactions
Sales to customers on account .............. 12,300
Purchase of materials on account ............ 8,400
Exchange common stock for building .......... 92,000

Required:
Prepare a statement of cash flows for the month of August, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of August is $8,300.