On October 1, Natalie King organized Real Solutions, a new consulting firm. On October 31, the company’s records show the following items and amounts. Use this information to prepare an October income statement for the business.

Cash

$ 2,000

Cash withdrawals by owner

$ 3,360

Accounts receivable

13,000

Consulting fees earned

15,000

Office supplies

4,250

Rent expense

2,550

Land

36,000

Salaries expense

6,000

Office equipment

28,000

Telephone expense

660

Accounts payable

7,500

Miscellaneous expenses

680

Owner investments

74,000

Prepare an October 31 statement of cash flows for Real Solutions. Also assume the following:

a. The owner’s initial investment consists of $38,000 cash and $36,000 in land.

b. The company’s $28,000 equipment purchase is paid in cash.

c. The accounts payable balance of $7,500 consists of the $4,250 office supplies purchase and $3,250 in employee salaries yet to be paid.

d. The company’s rent, telephone, and miscellaneous expenses are paid in cash.

e. $2,000 has been collected on the $15,000 consulting fees earned.