The trial balance of Pacilio Security Services, Incorporated as of January $1,$ Year $10,$ had the following normal balances.

Cash $ $122,475$

Petty Cash $100$

Accounts Receivable $27,400$

Allowance for doubtful accounts $4,390$

Supplies $165$

Prepaid rent $3,000$

Merchandise inventory $(38$ @ $$290)11,020$

Equipment $9,000$

Van $27,000$

Accumulated depreciation $23,050$

Sales tax payable $290$

Employee income tax payable $500$

FICA$$Social Security tax payable $600$

FICA$$Medicare tax payable $150$

Warranty payable $312$

Unemployment tax payable $630$

Interest payable $320$

Notes payable $12,000$

Common stock $50,000$

Retained earnings $107,918$

Indicate whether the transaction increases $(+),$ decreases $(),$ or increases and decreases $(+/)$ each element of the financial statements. Also, in the Statement of Cash Flows column, use the letters OA to designate operating activity, IA for investing activity, FA for financing activity, and leave blank for no effect. The first transaction is recorded as an example. When more than one activity can be correct response, select from options $"$FA or IA$","$IA or OA$","$OA or FA$".$

Horizontal Statements Model

Transaction Balance Sheet Income Statement Statement of Cash Flows

Assets $=$ Liabilities $+$ Stockholders' Equity Revenue $$ Expenses $=$ Net Income

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