Show the effect of each of the following independent accounting events on the financial statements using a horizontal statements model like the following one. Use + for increase, for decrease, and NA for not affected. In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (IA) and a financing activity (FA). The letters NA indicate that an element is not affected by the event. The first event is recorded as an example.

a. Borrowed funds using a line of credit.

b. Made an interest payment for funds that had been borrowed against a line of credit.

c. Issued a bond at face value.

d. Made an interest payment on a bond that had been issued at face value.

e. Made a cash payment on a note payable for both interest and principal.