Refer to the data in exercise E1-24. Prepare the statement of cash flows of the FedEx Kinko's at the University of Saskatchewan for the month ended July 31, 2017. Draw arrows linking the pertinent items in the statements you prepared for exercises E1-24 through E1-26.

Payments of cash: Cash receipts: Acquisition of equipment $36,000 Issuance (sale) of shares to Dividends Retained earnings at July 1, 2017.. Retained earnings at July 31, 2017. Utilities expense Adjustments to 2,000 owners. $35,000 700 35,000 36,000 1,200 3,200 14,000 0 Rent expense ?Common shares. 200 Equipment reconcile net income Office supplies expense to cash provided by operations Salary expense Cash balance July 1, 2017 Cash balance July 31, 2017 3,200 Accounts payable. 4,000 Service revenue 0 8,100