Rainey Enterprises loaned $30,000 to Small Company on June 1, Year 1, for one year at 8 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 activity (OA), an investing activity (IA), or a financing activity (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, Ycar 1 . (3) The adjusting entry and collection of the note on June 1, Yeat 2