$7-6$ 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 Transaction or Event Source Issue bonds for cash X a$.$ Decrease in inventory. b$.$ Paid current portion of long$-$term 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 the return of merchandise