In parallel columns, list the accounts that would be debited and credited for each of the following unrelated transactions:

1. Acquired cash from the issue of stock
2. Provided services for cash
3. Paid cash for salaries expense
4. Purchased supplies for cash
5. Paid in advance for two-year lease on office space
6. Provided services on account
7. Recognized expense for prepaid rent that had been used up by the end of the accounting period
8. Recorded accrued salaries at the end of the accounting period

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 (-0), or does not affect (NA) each element of the financial statements. Also, in the Cash Flow column, use the letters OA to designate operating authority. IA for investment activity, and FA for financing activity. The first event is shown as an example.