Required information

Problem 3-32A Comprehensive problem: single cycle LO 3-1, 3-2, 3-3, 3-4

Skip to question

[The following information applies to the questions displayed below.]

The following transactions pertain to Smith Training Company for Year 1:

Jan.	30		Established the business when it acquired $46,000 cash from the issue of common stock.
Feb.	1		Paid rent for office space for two years, $17,100 cash.
Apr.	10		Purchased $900 of supplies on account.
July	1		Received $22,500 cash in advance for services to be provided over the next year.
	20		Paid $675 of the accounts payable from April 10.
Aug.	15		Billed a customer $9,600 for services provided during August.
Sept.	15		Completed a job and received $2,500 cash for services rendered.
Oct.	1		Paid employee salaries of $36,500 cash.
	15		Received $8,300 cash from accounts receivable.
Nov.	16		Billed customers $33,000 for services rendered on account.
Dec.	1		Paid a dividend of $800 cash to the stockholders.
	31		Adjusted records to recognize the services provided on the contract of July 1.
	31		Recorded $2,150 of accrued salaries as of December 31.
	31		Recorded the rent expense for the year. (See February 1.)
	31		Physically counted supplies; $130 was on hand at the end of the period.

Can't figure out "Paid for Expenses"

SMITH TRAINING COMPANY Statement of Cash Flows For the Year Ended December 31, Year 1 Cash flow from operating activities: $ Paid for expenses (13,625 Received from customers 33,300 $ 19,675 Net cash flow from operating activities Cash flow from investing activities Cash flows from financing activities: Received from stock issue $ 46,000 (800) Paid for dividends Net cash flow from financing activities Net change in cash Plus: Beginning cash balance Ending cash balance 45,200 64,875 I$ 64 875