1. Elena restaurant, though closed during the pandemic, did a GREAT business before being forced to close. Here is some relevant information about that year: For each of the four items below, state whether each item was a SOURCE or USE of cash and describe its effect on the restaurants cash balance.
   1. A $100 dividend was paid
   2. Accounts payable increased by $400
   3. Fixed asset purchases were $800
   4. Long term debt decreased by $1,100