Rainey Enterprises loaned $50,000 to Smali Company on June 1, Year 1, for one year at 9 percent interest. Required Show the effects of the following Iransactions in a horizontal statements modet In the Statement of Cash Fiows column. indicate whether the itern is an operating activity (OA), an irvesting activity (IA) or a financing activity (FA) Note: Enter any decreases to account balances and cash outflows with a minus slgn. Leave cells blenk if no input is needed. (1) The ioan to Small Company (2) The adjusting entry at December 31. Yeat 1 (3) The adjusting entry and collection of the note on June 1, Year 2.