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) Sold land. 2) Made adjusting entry to recognize interest revenue on investments. 3) Borrowed funds from the bank. Paid rent in advance for the next six months, 5) Paid cash to settle accrued salary expense. 6) Purchased supplies on account. 7) Collected accounts receivable