On April 1, Year 1, Exotic Motor Cars Incorporated declared a $120,000 cash dividend to be paid on April 30 to shareholders of record on April 15. Required: Record the events occurring on April 1, April 15, and April 30 in a horizontal statements model. In the Statement of Cash Flows column, Indicate whether the item is an operating activity (OA), Investing activity (IA), or financing activity (FA) Note: In the Cash Flow column, use OA to designate operating activity, IA for Investment activity, FA for financing activity, and NC for net change in cash. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells require Input - leave cells blank if there is no corresponding Input needed. Balance Sheet Income Statement Statement of Date Assets Liabilities Common Stock Retained Cash Flows Earnings Revenue Expenses Net Income April 1 April 15 April 30