The Ending and Beginning Balances of Tourville Corporation's Balance Sheet

Essay

The ending and beginning balances of Tourville Corporation's balance sheet accounts for the most recent year are listed below:
The company's net income (loss) for the year was ($8,000) and its cash dividends were $3,000.
Required:
Classify the change for the year in each balance sheet account as a source, use, or neither a source nor a use.