Classify Each of the Following Items as a Source or Use

Classify each of the following items as a source or use of cash by placing an X in each appropriate column.Assume transactions involve cash.
$$\begin{array} { | l | l | l | } \hline & \text { Source of Cash } & \text { Use of Cash } \\\hline \text { Rurchase of new equipment } & & \\\hline \text { Repayment of loan payable } & & \\\hline \text { Payment by customers for accounts receivable balance } & & \\\hline \text { Issuance of common stock } & & \\\hline \text { Payment of dividends to stackholders } & & \\\hline \text { Sale of old delivery truck } & & \\\hline \text { Payment of federal income taxes } & & \\\hline \text { Receives interest on bank account } & & \\\hline \text { Payment for three-year insurance policy } & & \\\hline \text { Refund from major supplier for returned goods } & & \\\hline\end{array}$$