PROBLEMI (20 points) Listed below are various changes in accounts between two years. In the first column identify if the change represents a source or a use of Cash, Label in Column I, S (source) or U (use) as appropriate. In the second column identify if the account would be best classified as an Operating Investing or Financing Flow. Label in Column II, O (operating). I (investing) . or F (financing). SAU O/I,F Col I Col II 1. Decrease in Accounts Receivable of $100,000 2. Net Loss of $190.000 3. Cash Dividend paid of $20,000 4. Increase in Accounts Payable of $90,000 5. Decrease in Notes Payable-Bank of $30,000 6. Depreciation Expense of $35,000 7. Increase in Net Fixed Assets of $90,000 8. Increase in Misc. Accruals of $20,000 9. Issuance of Preferred Stock $100,000 Increase in Prepaids of $15,000 10