On October 1, 2014, Daster Corporation declared a $75.300 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.)