Problem 4-4A Prepare the statement of cash flows (LO4-7) Below is a summary of all transactions of Pixar Toy Manufacturing for the month of August 2021. Cash Transactions Cash collections from: Customers Sale of unused warehouse Bank borrowing Cash payments for: Employee salaries Office rent Manufacturing equipment Office utilities Dividends to stockholders Materials to make toys Sales to customers on account $ 93,400 35,900 25,900 (65,200) (18,900) (45,800) (11,700) (6,500) (27,600) Noncash Transactions 16,300 Purchase of materials on account 13,800 Purchase equipment with promissory note to pay later 18,400 Required: Prepare a statement of cash flows for the month of August 2021, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of August is $25,400. (List cash outflows and decrease in cash as negative amounts.)