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. Paid $12,000 of accounts payable
B. Collected $6,000 from a customer
C. Issued common stock at par for $24,000 cash
D. Paid $6,000 cash dividend to shareholders
E. Sold products to customers for $15,000
F. Paid current month’s utility bill, $1,500