indicate if each transaction and event is 1 a source of cash 2 a use of cash and or 536436
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 non-significant (NCN), or no effect (NE).
Example
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indicate if each transaction and event is 1 a source of cash 2 a use of cash and or 536436
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Transaction or Event |
Source |
Use |
Adjustment |
Category in Statement of Cash Flows |
|
Cash dividend received |
X |
0 |
||
|
a. Increase in accounts receivable. |
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|
b. Pay bank note. |
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c. Issue common stock. |
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d. Sell marketable securities. |
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e. Retire bonds. |
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f. Declare stock dividend. |
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g. Purchase equipment. |
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h. Convert bonds to preferred stock. |
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i. Pay dividend. |
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j. Increase in accounts payable. |
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