Question: 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

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).

Example Category in Statement Transaction or Event Source Use Adjustment of Cash Flows Issue bonds for cash X F

a. Decrease in inventory.

b. Paid current portion of long-term debt

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