please solve this step by step, and for the cash flow from financing activities, please select from these answer cash received from customer cash withdrawals by owner cash investments by owner cash pais for miscellaneous expenses please also solve the financial part too please

On December 1, Jasmin Ernst organized Ernst Consulting. On December 3, the owner contributed $83,220 in assets to launch the business. On December 31, the company's records show the following items and amounts. Cash Accounts receivable office supplies Land Office equipment Accounts payable Owner investments $ 13,840 Cash withdrawals by owner 13,140 Consulting revenue 2,530 Rent expense 45,840 Salaries expense 17,200 Telephone expense 7,810 Miscellaneous expenses 83,220 $ 1,280 13,140 2,779 6,120 820 630 Exercise 1-21 (Algo) Preparing a statement of cash flows LO P2 Also assume the following: a. The owner's initial investment consists of $37,380 cash and $45,840 in land. b. The company's $17,200 equipment purchase is paid in cash. c. Cash paid to employees is $840. The accounts payable balance of $7,810 consists of the $2,530 office supplies purchase and $5,280 in employee salaries yet to be paid. d. The company's rent expense, telephone expense, and miscellaneous expenses are paid in cash. e. No cash has yet been collected on the $13,140 consulting revenue earned. Using the above information prepare a December statement of cash flows for Ernst Consulting (Cash outflows should be indicated Cash paid to employees Cash paid for rent Cash paid for telephone expenses Cash paid for miscellaneous expenses Net cash used by operating activities Cash flows from investing activities Cash paid for office equipment $ 0 0 Cash flows from financing activities 0 Cash balance, December 1 Cash balance, December 31 $ 5 0