Mattress Warehouse experienced the following business events during December, its first month of operation. The company uses the perpetual inventory system. 1. Issued common stock for cash. 2. Borrowed money from the Star City Bank issuing a note payable 3. Purchased inventory on account, terms 2/10, n/30, FOB shipping point. 4. Returned part of the merchandise purchased in event 3. 5. Paid freight costs on merchandise purchased in event 3. 6. Sold merchandise for cash. (a) Recognized cash revenue from sale of merchandise. (b) Recognize cost of goods sold 7. Paid freight costs to deliver goods sold in event 6. 8. Recorded the discount allowed in event 3. 9. Recorded the payment for goods purchased in event 3. 10. Accrued interest on the note payable issued in event 2. (The note is not due for several months.) Required: Complete the financial statements model shown below. Identify each event as asset source (AS), asset use (AU), asset exchange (AX). or claims exchange (CX). Also explain how each event affects the financial statements by placing a "+" for increase," for decrease." for increase and decrease, or "NA" for not affected under each of the components of the following statements model. The first event is recorded as an example. Note: In the Cash Flow column, use the initials OA to designate operating activity, IA for investing activity, and FA for financing activity. Not all cells may require an input-leave cells blank if there is no corresponding input needed. Event Number Event Type Assets Liabilities Stockholder's Equity Revenue Expenses Net Income Cash Flow 1 AS FA 2 3 AS 4 AU 5