Austin Co. established a petty cash fund by issuing a check for $270 and appointing Steve Mack as petty cash custodian. Mack had vouchers for the following petty cash payments during the month: Stamps $47 Miscellaneous items 21 Employee supper money 62 Taxi fare 42 Window-washing service 78 There was $17 of currency in the petty cash box at the time it was replenished. d. Record the effects of the events in Requirement a on the financial statements using a horizontal statements model like the following one. (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 account was not affected by the event. Enter any decreases to account balances with a minus sign.)