The following events were completed by Yangs Imports in September 2014. Sept. 1 Acquired $30,000 cash from the issue of common stock. 1 Purchased $18,000 of merchandise on account with terms 2/10, n/30. 5 Paid $400 cash for freight to obtain merchandise purchased on September 1. 8 Sold merchandise that cost $10,000 to customers for $19,000 on account, with terms 2/10, n/30. 8 Returned $750 of defective merchandise from the September 1 purchase to the supplier. 10 Paid cash for the balance due on the merchandise purchased on September 1. 20 Received cash from customers of September 8 sale in settlement of the account balances, but not within the discount period. 30 Paid $2,450 cash for selling expenses. Required a. Record each event in a statements model like the following one. 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 example. (Enter any decreases to account balances and cash outflows with a minus sign.)