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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Transaction or Event
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Source
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Use
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Adjustment
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Category in Statement of Cash Flows
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Cash dividend received
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X
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0
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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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