For each, identify *the appropriate section of the statement of cash flows, and **whether the transaction represents a source of cash (S), a use of cash (U), or neither (N).

A. paid $12,000 of accounts payable

B. collected $6,000 from a customer

C. issued common stock at par for $24,000 cash

D. paid $6,000 cash dividend to shareholders

E. sold products to customers for $15,000

F. paid current months utility bill, $1,500