Use a financial statements model like the one shown below to demonstrate how (1) the January 1, 2018, bond issue and (2) the December 31, 2018, recognition of interest expense, including the amortization of the discount and the cash payment, affect the company's financial statements. (Use + for increase,-for decrease, and NA for not affected. In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (IA), or a financing activity (FA) and NA for not affected.) Show less DIAZ COMPANY Effect of Transactions on Financial Statements Balance Sheet Income Statement Event No. Net Income Statement of Cash Flow N AssetsLiabilities+Stockholders Expenses Equity 2a. 2b