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Clark Bell started a personal financial planning business when he accepted $68,000 cash as advance payment for managing the financial assets of a large estate. Bell agreed to manage the estate for a one-year period beginning June 1. Year 1 Required . Show the effects of the advance payment and revenue recognition on the Year 1 financial statements using a horizontal statements model given below. In the Statement of Cash Flows column, use OA to designate operating activity , IA for investing activity, FA for financing activity, and NC for net change in cash. (Do not round Intermediate calculations. Enter any decreases to account balances and cash outflows 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.) Event Assets CLARK BELL PERSONAL FINANCIAL PLANNINO Horizontal Statements Model for Year 1 Balance Sheet Income Statement Stockholders Llabilities Revenue Not Income Expense Equity Uncamad Rotained Revenue Earningo 68.000 (39,667 (39.667) 39,657 28,333 (39.667) 39,667 ol 0 Statement of Cash Flows Cash 68.000 68,000 1. Advance payment 2. Revenue med Totals 68,000 68.000 b. How much revenue would Bell recognize on the Year 2 income statement? (Do not round Intermediate calculations and round your final answer to nearest whole number) 39.667 c. What is the amount of cash flow from operating actvities in Year 2