Please help me to solve the horizontal statement model below.

On May 1, 2018, Love Corporation declared a $89,400 cash dividend to be paid on May 31 to shareholders of record on May 15. Required: Record the events occurring on May 1 and May 31 in a horizontal statements model. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Use NA to indicate that an element was not affected by the event. (Enter any decreases to account balances with a minus sign.) OVE CORPORATIO Horizontal Statements Model Income Statement Statement of Cash Flow Date May 1 May 15 May 31 Assets Balance Sheet Common Liabilities + Stoc Retained Revenue Earnin Expense = Net Income