Answer to a,b and c please

Junker's Stash model shown below. During 2016 Junker's Stash experienced the following business events: 1. Paid cash to purchase $92,000 of merchandise inventory were paid in cash by the responsible party. 3a. Sold merchandise for $105,000 under terms 1/10, n/30 3b. Recognized $52,900 of cost of goods sold. 4a. Junker's Stash customers returned merchandise that was sold for $2,540. 4b. The merchandise returned in Event 4a had cost Junker's Srash $1,470 5. The merchandise in Event 3a was sold to customers FOB destination. Freight costs of $1,870 were paid in cash by the responsible party 6a. The customers paid for the merchandise sold in Event 3a within the discount period. Recognized the sales discount 6b. Collected the balance in the accounts receivable account 7. Paid cash of $7,400 for selling and administrative expenses 8. Sold the land for $10,200 cash. Required a. Record the above transactions in a financial statements model. The first event is recorded as example. (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. Enter any decreases to sign.) account balances and cash outflows with a minus