During Year 1, Pace Company issued common stock to stockholders for $15,000, purchased land for $4,700 cash, and paid cash dividends of $1,300 to the company's owners. Required: Enter each of these three events into the horizontal financial statements model, below. Indicate dollar amounts of increases and decreases. For cash flows, show whether they are operating activities (OA), investing activities (IA), or financing activities (FA). Note: Enter any decreases to account balances and cash outflows with a minus sign. Leave cells blank if no input is needed.