Exercise 5-11A (Algo) Accounting for notes receivable LO 5-4 Ralney Enterprises loaned $35,000 to Small Company on June 1, Year 1, for one year at 7 percent Interest. Required Show the effects of the following transactions in a horizontal statements model. In the Statement of Cash Flows column, Indicate whether the Item Is an operating actlvity (OA), an Investing actlvity (IA), or a financing actlvity (FA). Note: Enter any decreases to account balances and cash outflows with a minus sign. Leave cells blank if no Input is needed. (1) The loan to Small Company (2) The adjusting entry at December 31, Year 1. (3) The adjusting entry and collection of the note on June 1, Year 2