Below is a summary of all transactions of Pixar Toy Manufacturing for the month of August 2015.
Cash Transactions
Cash collections from:
Customers ..................... $ 93,500
Sale of unused warehouse .............. 36,000
Bank borrowing .................. 26,000
Cash payments for:
Employee salaries ................... (65,300)
Office rent ..................... (19,000)
Manufacturing equipment ............... (46,000)
Office utilities .................. (11,800)
Dividends to stockholders .............. (6,700)
Materials to make toys ................ (27,700)
Noncash Transactions
Sales to customers on account ............ 16,400
Purchase of materials on account ............ 13,900
Purchase equipment with promissory note to pay later ... 18,500

Required:
Prepare a statement of cash flows for the month of August 2015, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of August is $25,500.