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Exercise 6-7 Part a Record the above transactions in a horizontal statements model like the following one. In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (IA), a financing activity (FA) and net change in cash (NC). The letters NA indicate that an element is not affected by the event. (Enter any decreases to account balances and cash outflows with a minus sign.) a. THE ICE CREAM PARLOR Horizontal Statements Model Balance Sheet Income Statement Equity Statement of Cash Flows Assets vent Accumulated = Net Income Expense Common + RetainedRevenue Cash +Equipment Stock 18,000 + | (16,900) + 20,900+ | (11,200) 91 + 4,900)+ |= | 18,000 + 18,000 FA 0 (16,900 2. 3, 4. 5. 6. Bal 16,900 . 20.900 )OA | (11,200) (11,200) > OA | (4,900) (4,900) OA (2,880)2,880 OA 8,780 NC 20,900 20,900 20,900 11,200.. 4,900 | (11.2000 04,900) (2,880) 14,020 |- + (2880) 1,920 5,900+ 18,000+ 20,900 18.980 |= 1,920 Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted