BJ’s Business Services experienced the following events during its first year of operations.
1. Acquired $10,000 cash from the issue of common stock.
2. Borrowed $8,000 cash from First Bank.
3. Paid $4,000 cash to purchase land.
4. Received $5,000 cash for providing boarding services.
5. Acquired an additional $2,000 cash from the issue of common stock.
6. Purchased additional land for $3,500 cash.
7. Paid $2,500 cash for salary expense.
8. Signed a contract to provide additional services in the future.
9. Paid $1,000 cash for rent expense.
10. Paid a $1,000 cash dividend to the stockholders.
11. Determined the market value of the land to be $8,000 at the end of the accounting period.

Required
Classify each event as an asset source, use, or exchange transaction or as not applicable (NA).