The following transactions pertain to the operations of BlairCompany for 2014:

1.	Acquired $22,500cash from the issue of common stock.
2.	Performedservices for $36,500 cash.
3.	Paid a $29,200cash advance for a one-year contract to rent equipment.
4.	Recognized$32,200 of accrued salary expense.
5.	Accepted a$2,200 cash advance for services to be performed in thefuture.
6.	Provided $17,150of services on account.
7.	Incurred $9,750of other operating expenses on account.
8.	Collected $5,200cash from accounts receivable.
9.	Paid a $8,900cash dividend to the stockholders.
10.	Paid $17,800 cash on accounts payable. Required a. Classify the cashflows from these transactions as operating activities (OA),investing activities (IA), or financing activities (FA). Use NA fortransactions that do not affect the statement of cash flows.         Prepare a statement ofcash flows. (There is no beginning cash balance.) (Amountsto be deducted should be indicated with a minus sign.) BLAIRCOMPANY Statement ofCash Flows For the YearEnded December 31, 2014 Cash flowsfrom operating activities Net cash flowfrom operating activities Cash flowsfrom investing acivities Cash flowsfrom financing activities Net cash flowfrom financing activities Net change incash Ending cash balance