questionDuring his 20 seasons in the National Hockey League, Wayne Gretzky scored $50 \%$ more points than anyone else who ever played professional hockey. He accomplished this remarkable feat while playing in 280 fewer games than Gordie Howe, the last record holder. Here is the number of games Gretzky played during each season:
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&79,80,80,80,74,80,80,79,64,78,73,78,74,45,81,48, \\
&80,82,82,70
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a) Make a stem-and-leaf display. financeHart, Attorney at Law, experienced the following transactions in 2016, the first year of operations:
**1.** Accepted $36,000 on April 1, 2016, as a retainer for services to be performed evenly over the next 12 months.
**2.** Performed legal services for cash of$54,000.
**3.** Purchased $2,800 of office supplies on account.
**4.** Paid$2,400 of the amount due on accounts payable.
**5.** Paid a cash dividend to the stockholders of $5,000.
**6.** Paid cash for operating expenses of$31,000.
**7.** Determined that at the end of the accounting period $200 of office supplies remained on hand.
**8.** On December 31, 2016, recognized the revenue that had been earned for services performed in accordance with Transaction 1.
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**Required**
Show the effects of the events on the financial statements using a horizontal statements model like the following one. In the Cash Flows column, use the initials **OA** to designate operating activity, **IA** for investing activity, **FA** for financing activity, and **NC** for net change in cash. Use **NA** to indicate accounts not affected by the event. The first event has been recorded as an example.
