Indicate if each transaction and event is (1) a source of cash, (2) a use of cash, and/or justment leading to a source or use of cash (assume an indirect format). List also its placer the statement of cash flows: operations (O), financing (F), investing (), noncash sigmifu NCS), noncash nonsignificant (NCN), or no effect (NE) Example (3) an Category in Statement of Cash Flows Source Use Adjustment Transaction or Event Issue bonds for cash a. Decrease in inventory. b. Paid current portion of long-term debt