On May 1, Year 1, Love Corporation declared a $93,400 cash dividend to be paid on May 31 to shareholders of record on May 15. Required Record the events occurring on May 1, May 15, and May 31 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). Not all cells in the "Statement of Cash Flows" column may require an input leave cells blank if there is no corresponding input needed.) Balance Sheet Common Liabilities - Stock LOVE CORPORATION Horizontal Statements Model Income Statement Retained Revenue - Expense - Net Income Statement of Cash Flow Date Assets Earnings May 1 May 15 May 31