Ultra Day Spa provided $86, 100 of services during 2016. All customers paid for the services with credit cards. Ultra submitted the credit card receipts to the credit card company immediately. The credit card company paid Ultra cash in the amount of face value less a 3.00 percent service charge. Required Record the credit card sales (Event 1) and the subsequent collection of accounts receivable (Event 2) in a horizontal statements model like the one shown here. 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 with a minus sign. Round your answers to nearest whole dollar.) What is the amount of total assets at the end of the accounting period? (Round your answer to nearest whole dollar.) Total assets ________ What is the amount of revenue reported on the income statement? (Round your answer to nearest whole dollar.) Revenue recognized __________ What is the amount of cash flow from operating activities reported on the statement of cash flows? (Round your answer to nearest whole dollar.) Cash flow from operating activities ________