Using a financial statements model like the one shown below, record the appropriate amounts for the following two events. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Use NA to indicate that an element is not affected by the event. (Enter any decreases to account balances and cash outflows with a minus sign.) January 1, 2014, issue of the note payable. December 31, 2015, payment on the note payable