Calculate the change in the key balance sheet accounts between 2014 and 2015 and classify each as a source (S), a use (U), or neither (N), and indicate which type of cash flow it is: an operating cash flow (O), and investment cash flow (I) or a financing cash flow (F). ABC Corp. Balance Sheet Changes and Classification of Key Accounts between 2014 and 2015 Account 2015 2014 Change Classification Type Long-term debts $960 $800 Accounts receivable 640 500 Common stock 200 200 Cash 640 500 Retained earnings 960 800 Accruals 50 200 Inventory 840 600 Accounts payable 1,150 1,000 Net fixed assets 1,800 2,000