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Mercury Corporation issued 2,500 shares of no-par common stock for $10 per share. Mercury also issued 4,200 shares of $60 par, 5 percent noncumulative preferred stock at $70 per share.

Required
Record the transactions in a horizontal statements model. (In the Statement of Cash Flows column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Not all cells in the "Statement of Cash Flows" column may require an input - leave cells blank if there is no corresponding input needed.)

the chart is below

MERCURY CORPORATION Horizontal Statements Model Balance Sheet Stockholders' Equity Revenue Preferred Common PIC in Stock Stock Excess Income Statement Expense Statement of Cash Flows Assets Net Income Event Cash + 1 - Issue of CS 2 - Issue of PS + +