Provide journal entries to record each of the following transactions. For each, also identify (1) the appropriate section of the statement of cash flows, and (2) whether the transaction represents a source of cash (S), a use of cash (U), or neither (N).
A. paid $12,000 of accounts payable
B. collected $6,000 from a customer
C. issued common stock at par for $24,000 cash
D. paid $6,000 cash dividend to shareholders
E. sold products to customers for $15,000
F. paid current month's utility bill, $1,500