Excerpts from Niederhauser Corporation's Comparative Balance Sheet Appear Below

Multiple Choice

Excerpts from Niederhauser 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 Property, Plant, and Equipment is a source; The change in Long-Term Debt is a source
B) The change in Property, Plant, and Equipment is a use; The change in Long-Term Debt is a use
C) The change in Property, Plant, and Equipment is a source; The change in Long-Term Debt is a use
D) The change in Property, Plant, and Equipment is a use; The change in Long-Term Debt is a source