Calculate the change in the key balance sheet accounts between 2014 and 2015 and classify each as a source (S),a use (U),or neither (N),and indicate which type of cash flow it is: an operating cash flow (O),and investment cash flow (I)or a financing cash flow (F).
ABC Corp.
Balance Sheet Changes and Classification
of Key Accounts between 2014 and 2015 
Definitions:
Career Success
Achieving personal and professional goals and milestones in one's career, often characterized by advancements, recognition, and fulfillment.
Continuous Learning
The ongoing process of acquiring new knowledge or skills throughout an individual's life or career for personal or professional development.
Professional Development
The process of improving and increasing capabilities of staff through access to education and training opportunities in the workplace, through external organizations, or through watching others perform the job.
Career Potential
The capacity of an individual to grow and succeed in their professional path, considering their skills, ambitions, and opportunities.
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