The trial balance of Pacllio Security Services, Incorporated as of January 1, Year 5, had the following normal balances. During Year 5, Pacilio Security Services experienced the following transactions: 1. Paid the salaries payable from Year 4. 2. On January 15, purchased 20 standard alarm systems for cash at a cost of $250 each. 3. On February 1, paid the accounts payable of $980, but not within the discount period. (The company uses the gross method.) 4. On March 1, leased a business van. Paid $4,800 for one year's lease in advance. 5. Paid $7,200 on May 1 for one year's rent on the office in advance. 6. Purchased with cash $500 of supplies to be used over the next several months by the business. 7. Purchased with cash another 25 alarm systems on August 1 for resale at a cost or $260 each 8. On September 5 , purchased on account 30 stondard alatm systems at a cost of $265. 9. Installed 60 standard alarm systems for $33,000. Sales of $22,000 were on account, while $11,000 were cash sales. 10. Record the cost of goods sold related to the sale from Event 9 using the perpetual Fifo method. 11. Made a full refund to o dissatisfled customer who returned her alarm system. The sale had been a cash sale for $550 with a cost of $260. Record the reversal of revenue. 12. Made a full refund to a dissatisfied customer who returned her alarm system. The sale had been a cash sale for $550 with a cost of $260. Record the reversal of cost. 13. Poid instaliers and other employees a total of $21,000 cash for salaries. 14. Sold $45,000 of monitoring services during the yeat. The services are billed to the customers each month. 15. Sold an addational monitoring service for $1,200 for one year's service. The customer paid the fulli amount of $1,200 on October 1. 16. Colected $74,000 of accounts recelvable during the year 17. Paid an additionat $6.000 to settle some of the accounts payable 18. Paid $3,500 of adverising expense during the year 19. Paid \$2,320 of utulities expense for the yoat. 20. Paid a dividend of 515,000 to the shareholders. 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 examole