The following events pertain to Super Cleaning Company: 1. Acquired $15,400 cash from the issue of common stock. 2. Provided $13,400 of services on account.

The following events pertain to Super Cleaning Company:

1.	Acquired $15,400 cash from the issue of common stock.
2.	Provided $13,400 of services on account.
3.	Provided services for $4,400 cash.
4.	Received $2,800 cash in advance for services to be performed in the future.
5.	Collected $9,400 cash from the account receivable created in Event 2.
6.	Paid $5,400 for cash expense.
7.	Performed $1,400 of the services agreed to in Event 4.
8.	Incurred $1,900 of expenses on account.
9.	Paid $1,300 cash in advance for one-year contract to rent office space.
10.	Paid $1,550 cash on the account payable created in Event 8.
11.	Paid a $1,900 cash dividend to the stockholders.
12.	Recognized rent expense for nine months’ use of office space acquired in Event 9.

5

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.