Problem 2. Classify each of the following transactions for the purpose of the statement of cash flows as operating activities (OA), investing activities (IA), financing activities (FA), or not reported on the statement of cash flows (NA). (1) Made adjusting entry to accrue salary expense at the end of the year (2) Borrowed funds from the bank 3) Paid rent for the month 4) Paid cash to settle accounts payable 5) Issued common stock for $30,000 cash 6) Collected accounts receivable 7) Paid cash to acquire land