On May 1, Year 3, Love Corporation declared a \$81,600 cash dividend to be paid on May 31 to shareholders of record on May 15. Required Record the events occurring on May 1 and May 31 in the following horizontal statements model. Also, in the Statement of Cash Flow: column, classify the cash flows as operating activities (OA), investing activities (IA), or financing activities (FA). Note: Enter ony decreases to occount balances and cash outflows with a minus sign. Leave cells blank if no input is needed