Received $$40,000$ cash from the issue of common stock.

Performed services on account for $$68,000.$

Paid a $$4,000$ cash dividend to the stockholders.

Collected $$46,000$ of the accounts receivable.

Paid $$40,000$ cash for other operating expenses.

Performed services for $$14,000$ cash.

Recognized $$1,000$ of accrued utilities expense at the end of the year.

Required

a$.$ & c$.$ Identify the events that result in revenue or expense recognition and those which affect the statement of cash flows. In the

Statement of Cash Flows column, use OA to designate operating activity, FA for financing activity, and IA for investing activity. $($Enter

any decreases to account balances with a minus sign. Not all cells in the "Statement of Cash Flows" column may require an input $-$

leave cells blank if there is no corresponding input needed.$)$