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 (1) or a financing cash flow (F). ABC Corp. Balance Sheet Changes and Classification of Key Accounts between 2014 and 2015 Account Long-term debts Accounts receivable Common stock Cash Retained earnings Accruals Inventory Accounts payable Net fixed assets 2015 $960 640 200 640 960 50 840 1,150 1,800 2014 Change $800 500 200 500 800 200 600 1,000 2,000 Classification Type