On October 1, 2014, Daster Corporation declared a $80,200 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.)

**Please be sure to log Statement of Cash Flows

DASTER CORPORATION Horizontal Statements Model Balance Sheet Income Statement Statement of Cash Flows Stockholders' Equity Date AssetsLiabilities+Common Retained Revenu Earnings Net Income e Expenses Stock + 10/01 11/01 12/15