Classify Each of the Following Transactions for the Purpose of the Statement

Short Answer

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