Indicate if each transaction and event is (1) a source of eash, (2) a use of cash, and/or (3) justment leading to a source or use of cash (assume an indirect format). List also its d the statement of cash flows: operations (O), financing (F), investing (1), noncash sina (NCS), noncash nonsignificant (NCN), or no effect (NE). EXERCISE 7-5 Interpreting Cash Flows significan Example Category in Statement of Cash Flows Use Adjustment Transaction or Event Source Cash dividend received a. Increase in accounts receivable. b. Pay bank note c. Issue common stock d. Sell marketable securities e. Retire bonds f. Declare stock dividend. g. Purchase equipment h. Convert bonds to preferred stock. i. Pay dividend. j. Increase in accounts payable