PART $2$: For each event perform the following:

Record the transaction for each event.

Identify whether the company should report the event as Cash Flow from Operating, Investing, Financing, or a Non$-$cash Event.

To record the event, select the appropriate account from the dropdown on the lefthand side column. In the righthand column enter the amount. For increases in the account input a positive number. For decreases in the account, input a negative number $($e$.$g$.-2,000).$ The system will automatically convert a negative number to be within parentheses. Round your answer to the nearest whole number.

Event $1$: Acquired $$36,000$ cash from the issue of common stock.

Account

Amount $($$$)$

Cash

Type of Cash Flow

Event $2$: Borrowed $$9,000$ cash from the bank.

Account

Amount $($$$)$