On October 1, 2014, Daster Corporation declared a $50,000 cash dividend to be paid on December 15 to shareholders of record on November 1.

Required

Record the events occurring on October 1 and December 15 in a horizontal statements model like the following one. In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (IA), or a financing activity (FA). The letters NA indicate that an element is not affected by the event. (Enter any decreases to account balances and cash outflows with a minus sign.)