1. Provide journal entries to record each of the following transactions and identify whether the transaction represents a source of cash (S), a use of cash (U), or neither (N).
   1. Declared and paid to shareholders, a dividend of $24,000.
   2. Issued common stock at par value for $12,000 cash.
   3. Sold a tract of land that had cost $10,000, for $16,000.
   4. Purchased a company truck, with a note payable of $38,000.
   5. Collected $8,000 from customer accounts receivable.