Classify each of the following scenarios as either a use or a source of funds (from a cash flow perspective):

Scenario	Use of Funds	Source of Funds
Accounts payable increased by $34,560
Tax payable decreased by $37,000
Accounts receivable increased steadily throughout the year, but was reduced dramatically in December due to a large sudden write-off of bad debts. The end result was that accounts receivables decreased by $20
ABC issued an IPO (Initial Public Offering) in June
Inventories increased by $4,000
Accrued wages and salaries increased by $3,000