The following events pertain to Super Cleaning Company:

1. Acquired $16,300 cash from the issue of common stock.
2. Provided $14,300 of services on account.
3. Provided services for $5,300 cash.
4. Received $3,700 cash in advance for services to be performed in the future.
5. Collected $10,300 cash from the account receivable created in Event 2.
6. Paid $6,300 for cash expenses.
7. Performed $1,850 of the services agreed to in Event 4.
8. Incurred $2,800 of expenses on account.
9. Paid $1,750 cash in advance for one-year contract to rent office space.
10. Paid $2,450 cash on the account payable created in Event 8.
11. Paid a $2,800 cash dividend to the stockholders.
12. Recognized rent expense for nine months use of office space acquired in Event 9.

Required:

Show the effects of the events on the financial statements using a horizontal statements model like the following one. In the Statement of Cash Flows column, use the letters OA to designate operating activity, IA for investing activity, FA for financing activity, and NC for net change in cash. The first event is recorded as an example.

Note: Do not round intermediate calculations. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells require input.

SUPER CLEANING COMPANY Effect of Events on the Financial Statements