Newly formed S&J Iron Corporation has 197,000 shares of $4 par common stock authorized. On March 1, Year 1, S&J Iron issued 9,500 shares of the stock for $11 per share. On May 2, the company issued an additional 20,000 shares for $18 per share. S&J Iron was not affected by other events during Year 1. Required Use a horizontal financial statements model to show how each event affects the balance sheet, income statement, and statement of cash flows. More specifically, record the amounts of the events into the model. Also, in the Statement of Cash Flows column, classify the cash flows as operating activities (OA), investing activities (IA), or financing activities (FA). Determine the amount S&J Iron would