On May 1, Year 3, Love Corporation declared a $43,700 cash dividend to be paid on May 31 to sharehoiders of record on May 15. Required Record the events occuring on May 1 and May 31 in the following horizontal statements model. Asa, in the Statement of Cash Flows column, classify the cash flows as operating activities (OA), imvesting activities (A), or financing activilies (FA). Note: Enter any decreoses to account bolances and cash outflows with a minus sign. Leave cells blank if no input is needed