During the month of October 2009, Gardial Company had the following transactions:
1. Revenues of $10,000 were earned and received in cash.
2. Bank loans of $2,000 were paid off.
3. Equipment of $2,500 was purchased.
4. Expenses of $7,200 were paid.
5. Additional shares of capital stock were sold for $6,000.
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.