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	Use	Adjustment	Category in Stmt. of Cash Flows
Cash dividend received	X			O

a. Decrease in inventory.

b. Paid current portion of long-term debt.

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 return of merchandise.