Provide journal entries to record each of the following transactions. For each, also identify: the appropriate section of the statement of cash flows, and whether the transaction represents a source of cash (S), a use of cash (U), or neither (N).
A. Reacquired $30,000 treasury stock
B. Purchased inventory for $20,000
C. Issued common stock of $40,000 at par
D. Purchased land for $25,000
E. Collected $22,000 from customers for accounts receivable
F. Paid $33,000 principal payment toward note payable to bank