1. Sources and Uses of Cash [LO1] For each account on this company's balance sheet, show the change in the account during 2018 and note whether this change was a source or use of cash. Do your numbers add up and make sense? Explain your answer for total assets as compared to your answer for total liabilities and owners' equity. JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets Liabilities and Owners' Equity 2017 2018 2017 2018 Current assets Current liabilities Cash $ 12,157 $ 14,105 Accounts payable $ 46,382 $ 49,276 Accounts receivable 29,382 32,815 Notes payable 18,246 19,784 Inventory 54,632 57,204 Total 64,628 69,060 Total 96,171 104,124 Long-term debt 49,000 45,000 Owners' equity Common stock and paid-in surplus 50,000 50,000 Retained earnings 299,784 315,894 Total Equity 349,784 365,894 Net plant and equipment 367,241 375,830 Total liabilities and Total assets $463,412 $479,954 owners' equity $463,412 $479,954 Short-term solvency ratios: 1. Current ratio 2. Quick ratio Asset utilization ratios: 1. Inventory turnover 2. Receivables turnover Long-term solvency ratios: 1. Total debt ratio 2. Times interest earned ratio Profitability ratios: 1. Profit margin 2. Return on assets 3. Return on equity