ndicate if each transaction and event is $(1)$ a source of cash, $(2)$ a use of cash, and$/$or $(3)$ an ad$-$ justment 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

Issue bonds for cash X

a$.$ Decreaseininventory. b$.$ Paid current portion of long$-$term debt. etiretreasurystock. d$.$ Purchase marketable securities $($noncurrent$).$ e$.$ Issuebondsforproperty.

f$.$ Declarestockdividend. g$.$ Sellequipmentforcash. h$.$ Convert bonds to preferred stock.

i$.$ Purchaseinventoryoncredit. j$.$ Decreaseinaccountspayablefromreturnofmerchandise.

During a meeting of the managemen

Use

Adjustment

Category in Statement of Cash Flows