Determine whether the following is a source or use of fund (also provide your explanation):

• A dividend is paid
• Issue of short-term debt
• Long-term debt decreased by $1,000,000
• Next year's taxes are prepaid
• Wages and salaries are paid
• Accounts receivable balance is reduced
• Accounts payable balance is reduced
• Marketable Securities are purchased
• Marketable Securities are liquidated
• A bank loan is repaid