3. Calculate the change in the key balance sheet accounts between 2019 and 2020 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). Answer this question by filling out the cells in gray. Type 2020 500 960 Classofication U a. . 160 140 640 Account Short-term investment Long-term debts Accounts receivable Common stock Cash Account payable Inventory Net fixed assets 200 . e. F. 3. 7. 2019 change 350 800 500 300 -100 500 80 -30 1,100 -260 2,000 -200 640 50 840 1,800