On May 1. Year 1, Love Corporation declared a $99,500 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, Note: Enter amounts to be deducted and cash outflows with a minus sign. In the Statement of Cash Flows column, indicate whether the item is an operating actlvity (OA), investing activity (IA), or financing activity (FA). Not all cells require input