Assume you are preparing an indirect cash flow statement. Please identify the section (Activities) of the cash flow statement and whether the change represents a source or a use of cash.

Balance Sheet Change	Cash Flow Section: Financing, Investing, or Operating?	Source or Use?
Increase in accounts payable
Increase in Long term Mortgage Payable
Decrease in accounts Receivable
Decrease in Deferred Revenue
Increase in Prepaid expenses
Increase in Paid in Capital