During the month of October 2015, Weller Company had the following transactions:
1. Revenues of $12,000 were earned and received in cash.
2. Bank loans of $3,000 were paid off.
3. Equipment of $2,500 was purchased for cash.
4. Expenses of $7,600 were paid.
5. Additional shares of capital stock were sold for $7,500 cash.
Assuming that the cash balance at the beginning of the month was $7,450, prepare a statement of cash flows that displays operating, investing, and financing activities and that reconciles the beginning and ending cash balances.
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