The following events apply to lewis and harper, a public accounting firm, for the 2018 accounting period: performed $70,000 of services for clients on account. performed $40,000 of services for cash. incurred $36,000 of other operating expenses on account. paid $10,000 cash to an employee for salary. collected $47,000 cash from accounts receivable. paid $16,000 cash on accounts payable. paid a $8,000 cash dividend to the stockholders. accrued salaries were $2,000 at the end of 2018. required show the effects on the financial statements using a horizontal statements model like the following one. in the cash flow column, use oa to designate operating activity, ia for investing activity, fa for financing activity, or nc for net change. if the element is not affected by the event, leave the cell blank. the first transaction is shown as an example. what is the amount of total assets at the end of 2018? what is the balance of accounts receivable at the end of 2018? what is the balance of accounts payable at the end of 2018? what is net income for 2018? what is the amount of net cash flow from operating activities for 2018?