Below is a summary of all transactions of Diego Manufacturing for the month of August 2024. Cash TransactionsCash collections from: Customers$ 92,200 Sale of unused warehouse 34,700 Bank borrowing 24,700 Cash payments for: Employee salaries(64,000) Office rent(17,700) Manufacturing equipment(43,400) Office utilities(10,500) Dividends to stockholders(4,100) Materials to make toys(26,400) Noncash Transactions Sales to customers on account 15,100 Purchase of materials on account 12,600 Purchase equipment with promissory note to pay later 17,200 Required: Prepare a statement of cash flows for the month of August 2024, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of August is $23,300. (List cash outflows and decrease in cash as negative amounts.) Required: Prepare a statement of cash flows for the month of August 2024, properly classifying each of the transactions into operating, investing, and financing activities. The cash balance at the beginning of August is \( \$ 23,300 \). (List cash outflows and decrease in cash as negative amounts.) \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{DIEGO MANUFACTURING} \\ \hline \multicolumn{3}{|c|}{Statement of Cash Flows} \\ \hline \multicolumn{3}{|c|}{For the Month Ended August 31, 2024} \\ \hline Cash Flows from Operating Activities & & \\ \hline Cash inflows: & & \\ \hline From customers & \$ 92,900 & \\ \hline & & \\ \hline & & \\ \hline Cash outflows: & & \\ \hline For materials to make toys & & \\ \hline For office rent & & \\ \hline For office utilities & & \\ \hline For salaries & & \\ \hline & & \\ \hline & & \\ \hline Net cash flows from operating activities & & \$ 92,900 \\ \hline Cash Flows from Investing Activities & & \\ \hline Purchase of manufacturing equipment & & \\ \hline Sale of unused warehouse & & \\ \hline & & \\ \hline & & \\ \hline Net cash flows from investing activities & & 0 \\ \hline Cash Flows from Financing Activities & & \\ \hline Bank borrowing & & \\ \hline Payment of dividends & & \\ \hline & & \\ \hline & & \\ \hline Net cash flows from financing activities & & 0 \\ \hline Net decrease in cash & & \\ \hline Cash at the beginning of the month & & \\ \hline Cash at the end of the month & & \$ 0 \\ \hline \end{tabular}