The account balances of Pacilio Security Services, Incorporated as of January 1, Year 3, are shown here:

Cash	$ 8,900
Accounts Receivable	1,500
Supplies	65
Prepaid Rent	800
Land	4,000
Accounts Payable	1,050
Unearned Revenue	200
Salaries Payable	1,200
Notes Payable	2,000
Common Stock	8,000
Retained Earnings	2,815

During Year 3, Pacilio Security Services experienced the following transactions:

1. Paid the salaries payable from Year 2.
2. Paid the balance of $2,000 on the debt owed to the Small Business Government Agency. The loan is interest-free.
3. Performed $32,000 of security services for numerous local events during the year; $21,000 was on account and $11,000 was for cash.
4. On May 1, paid $3,000 for 12 months rent in advance.
5. Purchased supplies on account for $700.
6. Paid salaries expense for the year of $9,000.
7. Incurred other operating expenses on account, $4,200.
8. On October 1, Year 3, a customer paid $1,200 for services to be provided over the next 12 months.
9. Collected $19,000 of accounts receivable during the year.
10. Paid $5,950 on accounts payable.
11. Paid $1,800 of advertising expenses for the year.
12. Paid a cash dividend to the shareholders of $4,650.
13. The market value of the land was determined to be $5,500 at December 31, Year 3.

Adjustments

1. There was $120 of supplies on hand at the end of the year.
2. Recognized the expired rent.
3. Recognized the earned revenue from Year 2 and transaction no. 8.
4. Accrued salaries were $1,000 at December 31, Year 3.

Indicate whether the transaction increases (+), decreases (), or increases and decreases (+/) for each element of the financial statements. Also, in the Cash Flow column, use the letters OA to designate operating activity, IA for investing activity, FA for financing activity. The first transaction is recorded as an example. Prepare the statement of cash flow for year ended December 31 , Year 3. Note: Amounts to be deducted should be indicated with a minus sign