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[The following information applies to the questionsdisplayed below.]

The following transactions pertain to Smith Training Company forYear 1:

Jan.	30		Established the business when it acquired $54,000 cash from theissue of common stock.
Feb.	1		Paid rent for office space for two years, $16,200 cash.
Apr.	10		Purchased $740 of supplies on account.
July	1		Received $27,500 cash in advance for services to be providedover the next year.
	20		Paid $555 of the accounts payable from April 10.
Aug.	15		Billed a customer $10,000 for services provided duringAugust.
Sept.	15		Completed a job and received $3,000 cash for servicesrendered.
Oct.	1		Paid employee salaries of $33,500 cash.
	15		Received $9,300 cash from accounts receivable.
Nov.	16		Billed customers $36,500 for services rendered on account.
Dec.	1		Paid a dividend of $700 cash to the stockholders.
	31		Adjusted records to recognize the services provided on thecontract 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; $90 was on hand at the end of theperiod.

d. Prepare the statement of cash flows for Year1. (Round your final answers to the nearest whole dollaramount. Statement of Cash Flows only, items to be deducted must beindicated with a negative amount.)