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: operation, financing, investing, noncash significant, noncash nonsignificant, or no effect.

No.	Transaction or Event	Source	Use	Adjustment	Category in Statement of Cash Flows
1	Sell marketable Securities.
2	Pay dividend.
3	Declare stock dividend.
4	Convert bonds to preferred stock.
5	Increase in accounts payable.
6	Purchase equipment.
7	Retire bonds.
8	Pay bank note.
9	Increase in accounts receivable.
10	Issue common Stock