Tom Yuppy, a wealthy investor, paid $$28,080$ for $1,040$ shares of $$10$ par common stock issued to him by Leuig Corporation. A month later, Leuig Corporation issued an additional $2,080$ shares of stock to Yuppy for $$27$ per share.$\backslash$table$[[$LEUIG CORPORATION$],[$Horizontal Statements Model$],[,$Balance Sheet,Income Statement,$],[$Event$,$Assets,$=,$Stockholders' Equity,Revenue,$-,$Expense,$=,$Net Income,$\backslash$table$[[$Statement of Cash$],[$Flows$]]],[$Cash$,+,$Land,$=,\backslash$table$[[$Common$],[$Stock$]],+,\backslash$table$[[$Paid$-$in Capital$],[$in Exces$5]]],[1-$Common stock,,$+,,=,,+,,,-,,=,,],[2-$ Issue of additional shares,,$+,,=,,+,,,-,,=,,]]$

Required

Show the effect of the two stock issues on Leuig's books in a horizontal statements model. In the Cash Flow column, indicate whether the item is an operating activity $($OA$),$ investing activity $($IA$),$ or financing activity $($FA$).$ If an element was not affected by the event, leave the cell blank.