The following events pertain to The Mesa Company.

1. Acquired $15,000 cash from the issue of common stock.

2. Provided services for $4,000 cash.

3. Provided $13,000 of services on account.

4. Collected $9,000 cash from the account receivable created in Event 3.

5. Paid $1,100 cash to purchase supplies.

6. Had $100 of supplies on hand at the end of the accounting period.

7. Received $2,400 cash in advance for services to be performed in the future.

8. Performed one-half of the services agreed to in Event 7.

9. Paid $5,000 for salaries expense.

10. Incurred $1,500 of other operating expenses on account.

11. Paid $1,200 cash on the account payable created in Event 10.

12. Paid a $1,500 cash dividend to the stockholders.

Required

Show the effects of the events on the financial statements using a horizontal statements model like the following one. In the Cash Flows column, use the letters OA to designate operating activity, IA for investing activity, FA for financing activity, and NC for net change in cash. Use NA to indicate accounts not affected by the event. The first event is recorded as an example.