Classifying items for the statement of cash flows

Required

Indicate how each of the following would be classified on the statement of cash flows as operating activities (OA), investing activities (IA), financing activities (FA), or not applicable (NA).

a. Borrowed $8,000 cash from State Bank.

b. Paid $5,000 cash for salary expense.

c. Signed a contract to provide services in the future.

d. Performed services for $25,000 cash.

e. Paid $9,000 cash to purchase land.

f. Paid $1,500 cash for utilities expense.

g. Sold land for $5,000 cash.

h. Paid $4,000 cash on the principal of a bank loan.

i. Paid a $2,000 cash dividend to the stockholders.

j. Received $30,000 cash from the issue of common stock.