Please use and show a horizontal statement model as well

Exerclse 8-14A Effect of cash dividends on financial statements On May 1, Year 3, Love Corporation declared a $50,000 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 a horizontal statements model like the following one. Also, in the Statement of Cash Flows column, classify the cash flows as operating activities (OA), investing activities (IA), or financing activities (FA). Use NA to indicate accounts not affected by the event