Indicate if each transaction and event is (1) a source of cash, (2) a use of cash, and/or (3) an adjustment leading to a source or use of cash (assume an indirect format). List also its placement in the statement of cash flows: operations (O), financing (F), investing (I), noncash significant (NCS), noncash nonsignificant (NCN), or no effect(NE).

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Category in Statement of Cash Flows Transaction or Event Source Use Adjustment Issue bonds for cash a. Decrease in inventory. b. Paid current portion of long-term debt. c. Retire treasury stock. d. Purchase marketable securities (noncurrent). e. Issue bonds for property. f. Declare stock dividend. g. Sell equipment for cash. h. Convert bonds to preferred stock i. Purchase inventory on credit. j. Decrease in accounts payable from return of merchandise.