a. Record the above transactions in a horizontal statements model. Note: In the Statement of Cash Flows column, use the initials (OA), an investing activity (IA), a financing activity (FA) and net change in cash (NC). Enter any decreases to account balances and cash outflows with a minus sign. Not all cells require input. GULF SEAFOOD Horizontal Statements Model Balance Sheet Income Statement Statement of Cash Event Assets Stockholder's Equity Equipment Common Retained Revenue Expense Net Income Flows Cash (BV) Stock Earnings 1. 2 3. S Balance 0 0 O