Cowboy Ice Cream Company (CIC) owned a food truck that was purchased at the beginning of Year 1 for $47,000. It had an estimated life of three years and an estimated salvage value of 55,000 . CIC uses straight-line depreciation. Its financial condition as of January 1, Year 3, is shown on the first line of the horizontal statements model. In Year 3 , Tower Company spent the following amounts on the truck: Jan.31 Purchased gasoline for the year, $9,000. Dec.31 Recognized Year 3 depreciation expense. CIC reports the Food Truck and its related Accumulated Depreciation as one net account on their balance sheet. Record any AD as a decrease to the Food Truck \& A/D account. Required o. Record the Year 3 transactions related to the food truck in the horizontal statements model. (In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (IA), a financing activity (FA), or net change in cash (NC); leave the cell blank if the Statement of Cash Flows is not affected. Enter any decreases to account balances and cash outfows with a minus sign. Not all cells will require entry.) a. Record the Year 3 transactions related to the food truck in the horizontal statements model. (In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (IA), a financing activity (FA), or net change in cash (NC); leave the cell blank if the Statement of Cash Flows is not affected. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells will require entry.)