Classify each of the following events as an Operating Activity (OA), Investing Activity (1A), Financing Activity (FA), or not applicable (NA) on the statement of cash flows: (1) Perfomed services for $25,000 cash (2) Purchased land for $9,000 cash (3) Received $100,000 from the issuance of common stock (4) Paid $14,000 cash for salary expense (5) Sold land for $8,000 cash (6) Earned $25,000 of service revenue on account (7) Paid a $3,500 cash dividend (8) Collected $14,000 of the balance in accounts receivable (9) Borrowed $7,000 from State Bank (10) Paid State Bank $400 of cash interest on the loan