- Marvin Pearson is the managerial accountant for Highway Subs, a chain of sandwich shops located at major Interstate highway exits. He is about to begin work on an SCF for his organization and needs a quick refresher. Help him out by labeling each of the following items as a source or use of funds. Place an "S" before the statements identifying a source of funds and a "U" for a use of funds. (a) (b) (c) (d) (e) (f) (g) (h) Funds Source Use S U Increase in cash Decrease in marketable securities Decrease in net receivables Increase in inventories Increase in property and equipment Decrease in common stock Decrease in cash Increase in retained earnings (j) (k) (1) (m) (n) (0) (p) (q) (s) (t) Increase in notes payable Decrease in inventories Increase in common stock Decrease in accounts payable Decrease in long-term debt Increase in marketable securities Decrease in property and equipment Increase in long-term debt Decrease in notes payable Increase in accounts payable Increase in net receivables Increase in depreciation @