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 all transactions involve cash.
$$\begin{array} { | l | l | l | } \hline & \text { Source of Cash } & \text { Use of Cash } \\\hline \text { Purchase of land for investment } & & \\\hline \text { Issued bonds payable } & & \\\hline \text { Received dividend payment } & & \\\hline \text { Paid monthly salaries } & & \\\hline \text { Made payment to bank on note } & & \\\hline \text { Sold old factory equipment } & & \\\hline \text { Received refund on federal income taxes } & & \\\hline \text { Repurchased company's own stock } & & \\\hline \text { Paid monthly utility bill } & & \\\hline \text { Gave customer refund on returned goods } & & \\\hline\end{array}$$