Record each event in a horizontal statements model the following one. The event is recorded as an example. In the Cash Flow column, use OA to designate operating activity, IA for investment activity. FA for financing activity. NC for net change in cash and NA to indicate the element is not affected by the event. The first event is recorded as an examples. (Enter any decreases to account balances and cash outflows with a minus sign.) Record each event in a horizontal statements model the following one. The event is recorded as an example. In the Cash Flow column, use OA to designate operating activity, IA for investment activity. FA for financing activity. NC for net change in cash and NA to indicate the element is not affected by the event. The first event is recorded as an examples. (Enter any decreases to account balances and cash outflows with a minus sign.)