The following events pertain to James Cleaning Company:

1. Acquired $15,000 cash from the issue of common stock. 
2. Provided services for $6,000 cash. 
3. Provided $18,000 of services on account.
4. Collected $11,000 cash from the account receivable created in Event 3. 
5. Paid $1,400 cash to purchase supplies. 
6. Had $100 of supplies on hand at the end of the accounting period. 
7. Received $3,600 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 $6,500 for salaries expense. 
10. Incurred $2,800 of other operating expenses on account. 
11. Paid $2,100 cash on the account payable created in Event 10. 
12. Paid a $1,000 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.