Zoogle Corporation is an internet search provider that experienced the following events during its first year of operations, Year 1 : 1. Acquired $464,000 cash needed to start the company by issuing common stock. 2. Purchased a building to house internet servers for $214,000 cash. 3. Earned $72,000 cash from selling advertisements during its first year of operations. 4. Borrowed $164,000 cash from a local bank to assist in financing future operations. Required: Use a horizontal financial statements model to show how each event affects the balance sheet, income statement, and statement of cash flows. More specifically, record the amounts of the events into the model. Also, in the Stotement of Cash Flows column, classify the cash flows as operating activities (OA), investing activities (IA), or financing activities (FA). The first transaction is shown as an example. Note: Enter any decreases to account balances and cash outflows with a minus sign. Leave cells blank if no input is needed