Classify each of the following transactions for the purpose of the statement of cash flow as operating activities (OA), investing activities (IA), finance activities (FA), or not reported on the statement on cash flow (NA).

1) Made adjusting entry to recognise interest revenue on investments.

2) Borrowed funds from the bank

3) Paid rent in advance for the next six months

4) Paid cash to settle accrued salary expense

5) Purchased supplies on account

6) Collected accounts receivable.

7) Sold land.