Shamrock Sweets, a local chocolate shop, experienced the following events during its first year of operations, Year 1: Acquired $488,000 cash needed to start the company by issuing common stock. Purchased a retail building to make and sell chocolate for $238,000 cash. Earned $84,000 cash from the sale of chocolates during its first year of operations. Borrowed $188,000 cash from a local bank to assist in financing future operations. Required: Use a horizontal financial statements model to show how