Foster Company 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).