Hardin Services Co. experienced the following events in 2016:

1. Provided services on account.

2. Collected cash for accounts receivable.

3. Attempted to collect an account and, when unsuccessful, wrote the amount off to uncollectible accounts expense.

Required

Show the effect of each event on the elements of the financial statements, using a horizontal statements model like the one shown here. Use + for increase, - for decrease, and NA for not affected. In the cash flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA).

Event No. AssetsLiab.EityR Rev. Exp Net Inc. Cash Flow