1.	Paid $5,100 cash for salary expense.
2.	Borrowed $10,200 cash from State Bank.
3.	Received $41,000 cash from the issue of common stock.
4.	Purchased land for $10,200 cash.
5.	Performed services for $15,100 cash.
6.	Paid $5,300 cash for utilities expense.
7.	Sold land for $8,100 cash.
8.	Paid a cash dividend of $2,100 to the stockholders.
9.	Hired an accountant to keep the books.
10.	Paid $4,100 cash on the loan from State Bank.

Required

a.	Indicate how each of the events would be classified on the statement of cash flows as operating activities (OA), investing activities (IA), financing activities (FA), or not applicable (NA).

b.	Prepare a statement of cash flows for 2014. Assume American General had a beginning cash balance of $10,100 on January 1, 2014. (Amounts to be deducted should be indicated with a minus sign.)