Excerpts from Welshans Corporation's Comparative Balance Sheet Appear Below

Multiple Choice

Excerpts from Welshans Corporation's comparative balance sheet appear below:
Which of the following classifications of changes in balance sheet accounts as sources and uses is correct?

A) The change in Accounts Payable is a use; The change in Accrued Wages and Salaries payable is a source
B) The change in Accounts Payable is a source; The change in Accrued Wages and Salaries payable is a source
C) The change in Accounts Payable is a source; The change in Accrued Wages and Salaries payable is a use
D) The change in Accounts Payable is a use; The change in Accrued Wages and Salaries payable is a use