Calculate the change in the key balance sheet accounts between 2009 and 2010 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 2009 and 2010 
Definitions:
Menstrual Cycle
The regular natural change that occurs in the female reproductive system that makes pregnancy possible, including the processes of ovulation and menstruation.
Industry Versus Inferiority
A stage in Erik Erikson's theory of psychosocial development where children, typically between ages 6 to 12, work to master skills or feel inadequate due to failure to develop these abilities.
Gross Motor Skills
The abilities required to control the large muscles of the body for walking, running, sitting, and other activities.
Allowance Budgeting
A method of managing personal or family finances by allocating fixed amounts of money for specific spending categories.
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