1. performed 84500 of services for clients on account 2. Performed 49000 of services for cash 3. incurred 46000 of other operating expenses on account 4. paid 19500 cash to an wee employee for salary 5. Collected 63000 cash from accounts receivable 6. paid 20000 cash in accounts payable 7. paid a 8000 cash dividend to the stockholders 8. accrued salaries were 3000 at the end of 2014

Show the effects of the events on the financial statements using a horizontal statement.use oa for operating activity, IA for investment activity, FA for financing activity, NC for net change in cash, NA if the element is not affected by the event