Rainey Enterprises loaned $40,000 to small Company on June 1. Year 1, for one year at 6 percent interest. Required: Show the effects of the following transactions in a horizontal statements model. Note: Enter any decreases to account balences and cash outflows with a minus sign. For changes on the Statement of Cash Flows, Indicate whether the item is an operating activity (OA), Investing actlvity (IA), or financing activity (FA). Not all cells require Input. Do not round intermedlate calculations. Round your final answers to the nearest whole dollar. (1) The loan to Small Company (2) The adjustment at December 31. Year 1 (3) The adjustment and collection of the note on June 1. Year 2 (1) The loan to Small Company (2) The adjustment at December 31, Year 1 (3) The adjustment and collection of the note on June 1, Year 2