Event
No.	Account Title	Debit	Credit
1	Cash	xxx
	Common stock		xxx
2	Prepaid Rent	xxx
	Cash		xxx
3	Accounts Receivable	xxx
	Service Revenue		xxx
4	Cash	xxx
	Unearned Revenue		xxx
5	Cash	xxx
	Accounts Receivable		xxx
6	Supplies	xxx
	Accounts Payable		xxx
7	Salaries Expense	xxx
	Cash		xxx
8	Utilities Expense	xxx
	Cash		xxx
9	Supplies Expense	xxx
	Supplies		xxx
10	Unearned revenue	xxx
	Service revenue		xxx
11	Cash	xxx
	Service Revenue		xxx
12	Dividends	xxx
	Cash		xxx
13	Rent Expense	xxx
	Prepaid Rent		xxx

Required The preceding 13 different accounting events are presented in general journal format. Use a horizontal statements model to show how each event affects the balance sheet, income statement, and statement of cash flows. Indicate whether the event increases (+), decreases (), or does not affect (NA) each element of the financial statements. Also, in the Cash Flow column, use the letters OA to designate operating activity, IA for investing activity, and FA for financing activity. The first event is recorded as an example

Effect of Transactions on Financial Statements Balance Sheet Income Statement Event "No." Assets = Liabilities + Equity Revenue - Expense = Net Income 1. NA NA - NA = NA Statement of Cash Flows + FA Effect of Transactions on Financial Statements Balance Sheet Income Statement Event "No." Assets = Liabilities + Equity Revenue - Expense = Net Income 1. NA NA - NA = NA Statement of Cash Flows + FA