Rainey Enterprises loaned $25,000 to Small Co. on June 1, 2018, for one year at 8 percent interest. Required Show the effects of the following transactions in a horizontal statements. In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (IA), or a financing activity (FA). The letters NA indicate that an element is not affected by the event. (Do not round intermediate calculations and round final answers to nearest dollar amount. Enter any decreases to account balances and cash outflows with a minus sign.) (1) The loan to Small Co (2) The adjusting entry at December 31, 2018 (3) The adjusting entry and collection of the note on June 1, 2019 RAINEY ENTERPRISES Horizontal Statements Model Assets ' Equity Income Statement Statement of Cash Flow Date RetainedRevenue Earnings Cash+ Notes + Interest ExpenseNet Income Receivable Receivable 2. 12/31/18