Event No. Credit Account Title Cash Common stock Debit XXX 1. XXX 2. XXX Prepaid Rent Cash XXX 3. XXX Accounts Receivable Service Revenue XXX xxx Cash Unearned Revenue xxx 5. xxx Cash Accounts Receivable XXX 6. xxx Supplies Accounts Payable XXX 7. XXX Salaries Expense Cash XXX 8. XXX Utilities Expense Cash XXX 9. XXX Supplies Expense Supplies Xxx 10. xxx Unearned revenue Service revenue XXX 11. XXX Cash Service Revenue XXX 12. XXX Dividends Cash XXX 13. XXX Rent Expense Prepaid Rent XXX Required The preceding 13 different accounting events are presented in general journal format. Use a horizontal statements model to show how each event affects the balance sheet income statement, and statement of cash flows. Indicate whether the event Increases (1) or decreases (-). Also, in the Statement of Cash Flows column, use the letters OA to designate operating activity, IA for Investing activity, and FA for financing activity. Columns for events that have no effect on any of the elements should be left blank. The first event is recorded as an example. (Note: Not all cells will require an input.) Effect of Transactions on Financial Statements Balance Shoe Income Statement Not Liabilities + Equity Rovano Expenso Income Event No. Statomont of Cash Flows Assets 1. + FA 2 +- + OA 3 + 4. 5. 6. 7 8. 9 10 11 12 113