The following selected transactions apply to Easy Stop for November and December 2014. November was the first month of operations. Sales tax is collected at the time of sale but is not paid to the state sales tax agency until the following month.

1.	Cash sales for November 2014 were $64,000 plus sales tax of 8 percent.
2.	Easy Stop paid the November sales tax to the state agency on December 10, 2014.
3.	Cash sales for December 2014 were $79,500 plus sales tax of 8 percent.

Required

a.

Show the effect of the above transactions on a statements model like the one shown below. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Use NA to indicate that an element is not affected by the event. (Enter any decreases to account balances and cash outflows with a minus sign.)