Indicate whether each of the following activities would be reported on the statement of cash flows as an operating activity, an investing activity, or a financing activity, or if it does not appear on the cash flow statement. Cash paid for building (a) Cash paid to suppliers (b) (c) Cash paid for owner's withdrawal Cash received from customers (d) (e) Cash received from the owner's investment (f) Cash received from the sale of a building Borrowed cash from a bank (g) The assets and liabilities of Rocky's Day Spa on December 31 and its revenue and expenses for the year are listed below. The capital of the owner is $68,000 on January 1. The owner invested an additional $10,000 during the year. Accounts payable $ 4,375 Spa operating expense $23,760 8,490 Office expense Accounts receivable 2,470 13,980 Spa supplies Cash 9,230 98,435 Wages expense Fees earned 26,580 Spa furniture and equipment 56,000 Drawing 38,170 2,130 Computers Prepare a statement of owner's equity for the current year ended December 31. (Hint: Calculate the increase/decrease in owner's equity first.) Rocky's Day Spa Statement of Owner's Equity For the Year Ended December 31