American General Company experienced the following accounting events during 2014

1.

Paid $4,600 cash for salary expense.

2.

Borrowed $9,200 cash from State Bank.

3.

Received $36,000 cash from the issue of common stock.

4.

Purchased land for $9,200 cash.

5.

Performed services for $14,600 cash.

6.

Paid $4,800 cash for utilities expense.

7.

Sold land for $7,600 cash.

8.

Paid a cash dividend of $1,600 to the stockholders.

9.

Hired an accountant to keep the books.

10. Paid $3,600 cash on the loan from State Bank.

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).

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Prepare a statement of cash flows for 2014. Assume American General had a beginning cash balance of $9,600 on January 1, 2014. (Amounts to be deducted should be indicated with a minus sign.)

cashflow from operation activities
net cash flow from operation activites
cash flow from investing activites
net cash flow from investing activites
net cash flow from financing activites
net cash flow from financing activites
ending cash balance