Marqu's Smith started it Consuang Services incorporated on January 1, Year 1. The company exporienced the followirg events during its first year of operabion: 1. On June 2 Year t, the company borrowed $22,000 cash from the bark. The note had a one-year term and 6% annual interes: roto. 2. On December 3t, Year 1, the company odjusted the accountiog records to recognize accrued interest expense on the bank note Required: Use a horizontal financial statements model to show how eoch event affects the bolance sheet income statement, and statement of Cash fiows. More specifically, fecord the amounss of the events into the model. Also, in the Stritement of Cash Flows column, classify the cash flows as operating activitios (OA), investing activitios (IA), or financing octivies (FA) Note: Enter any decreases to account batances and cash outflows with a minus sign, Leave celis blank if no input is needed