2 part problem. I had to put part A into 2 pictures. Thanks.

During 2018, Hardy Merchandising Company purchased $17,000 of inventory on account. Hardy sold inventory on account that cost $12,800 for $19,100. Cash payments on accounts payable were $10,600. There was $17,000 cash collected from accounts receivable Hardy also paid $3,700 cash for operating expenses. Assume that Hardy started the accounting period with $23,500 in both cash and common stock. Required a. Record the events in a horizontal statement model. In the Cash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, NC for net change in cash and NA to indicate the element is not affected by the event The beginning balances have been recorded as an example b. What is the balance of accounts receivable at the end of 20187 c. What is the balance of accounts payable at the end of 2018? d. What are the amounts of gross margin and net income for 2018? e. Determine the amount of net cash flow from operating activities Req A Req B to E Record the events in a horizontal statement model. In the Cash Flow column, use OA to designate operating activity, IA for investment activity, to indicate the element is not affected by the event. The beginning balances have been recorded as an example. (Enter any decreases to accou HARDY MERCHANDISING COMPANY Effect of Events on the Financial Statements Event Balance Sheet Income Statement Assets Liabilities +Stockholders Equity Statement of Accounts Income Cash Flows Cash + Receivable+InventoryAccountsCommon Retained Revenue Stock Earnings 23,500 Payable NA Beg. bal 23,500+ End bal 23,500 $O $ 23,500 ols -Is =1$ $0 ash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, NC for net change in cash and NA ginning balances have been recorded as an example. (Enter any decreases to account balances and cash outflows with a minus sign.) DY MERCHANDISING COMPANY Events on the Financial Statements Income Statement + Stockholders' Equity Statement of Net CommonRetained Revenue -Expenses Cash Flows Stock Earnings +23,500+ 0S 23.500S 01$ 01-1$ 01-1$ 01$ Req A Req B to E What is the balance of accounts receivable, accounts payable, amounts of gross margin, net income and net cash flow from operating activities at the end of 2018? (Indicate cash outflows with minus sign.) b. Accounts receivable c. Accounts payable d. Gross margin Net income e. Net cash flow from operating activities