For each of the following transactions, identify the appropriate section of the statement of cash flows (OA = Operating, IA = Investing, FA = Financing, and NC = Noncash).
______ a. Paid for merchandise from vendors.
______ b. Purchase of land.
______ c. Loaning cash to borrowers.
______ d. Issuance of common stock.
______ e. Paid rent.
______ f. Issue stock in exchange for equipment.