Below is a summary of all transactions of Dreamworks Bedding Supplies for the month of August 2021.

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
Purchase equipment with promissory note to pay later ......... 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.