Hog Heaven Rib Joint made the following journal entries on December 31, 2011:

Place each of the transactions above in one of the following five categories: (1) operating cash flow, (2) investing cash flow, (3) financing cash flow, (4) accrual adjusting journal entry, and (5) cost expiration adjusting journalentry.

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1. Wage Expense Wages Payable 2. Interest Expense Cash 3. Cash Note Payable 4. Rent Expense Prepaid Rent 5. Insurance Expense Prepaid Insurance 6. Cash 6,000 6.000 1,000 1.000 10.500 10.500 1.500 1.500 2.800 2.800 2,000 2.000 Unearned Revenues 7. Equipment Cash 8. Supplies Expense Šupplies Inventory 9. Accounts Payable Cash 9.000 9.000 12.000 12.000 8,000 8.000 10. Depreciation Expense Accumulated Depreciation 11. Advertising Expense Cash 13,000 13.000 8,000 8.000 12. Advertising Expense Prepaid Advertising 3.000 3.000