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

1. Borrowed funds from the bank

2. Paid rent in advance fro the next six months

3. Paid cash to settle accured salary expense

4. Purchased supplies on account

5. Collected accounts receivable

6. Sold land