Sources and uses of cash Aa Aa In addition to recognizing what type of activity transactions are being described, it is important to recognize whether a transaction is a source or a use of cash. In the following table, determine whether each transaction is a source or a use of cash.
source of cash use of cash
1. Coleman Co. incurred total operating expenses of $834,000 and total cash payments for expenses that equaled $781,000.
2. Fitzgerald Co. issued a long-term note for $362,000.
3. Winston Technologies paid $289,000 of the principal owed on long-term debt.
4.Brewer Inc. sold a factory for $868,000.
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