2016 Birtle Corporation reports the following statement of financial position information for 2017 and 2018 BIRTLE CORPORATION 2017 and 2017 Statement of Financial Position Assets Liabilities and Owners Equity 2017 2015 2017 Current assets Current 1bilities Cash $ 9,279 $ 11,173 Accounts payable $ 41,060 Accounts receivable 23,683 25,760 Notes payable 16,157 Inventary 42,636 46,915 Total 3.75,598 583,348 Total 557217 Long-term debt $40,000 Fixed assets Owners' equity Net plant and equipment 5222,042 $297967 Common stock and paid in surplus $50,000 Retained earnings 200,428 Total $250,426 Total assets $347,645 5351,815 Total liabilities and owners equity $347,645 $.43,805 16,143 $ 60,648 5:35,000 5.50,000 236, 167 5286, 167 $351,815 For each account on Birtle Corporation's statement of financial position, show the change in the account during 2018 and note whether this change was a source or use of cash (if there is no action select "None" from the dropdown options. Do not leave any empty spaces; input a O wherever it is required, Negative answers should be indicated by a minus sign. Omit S sign in your response.) 2017 Chance Sources/Uses 2015 Assets Current assets Cash 9,279 $ 11,173 Accounts receivable 23,683 Click to select 25,760 Inventory 42,636 (Click to select) 46,915 Total $ 75,598 (Click to select) $ 83, 848 For each account on Birtle Corporation's statement of Financial position, show the change in the account during 2018 and note whether this change was a source or use of cash. (If there is no action select "None" from the dropdown options. Do not leave any empty spaces: input e O wherever it is required. Negative answers should be indicated by a minus sign. Omit $ sign in your response.) 2017 Chante Sources/uses 2018 Assets Current assets Cash Accounts receivable Inventory Total $9,279 23,683 42,636 $ 75,598 (Click to select) (Click to select) Source Use None 100DCT $ 11,173 25,760 46,915 $ 83,848 $272,017 $347,645 $297,967 $381,815 5 (Click to select) Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid in surplus Accumulated retained earnings Total Total liabilities and owners equity 5 41,060 16,157 $ 57,217 $ 40,000 (Click to select) (Click to select) Click to select) (Click to select) $ 43,895 16,843 $ 60,648 $ 35,000 1 $ 50,000 200,428 $ 250,428 $347,645 (Click to select) (Click to select) (Click to select) (Click to select) $ 50,000 236,167 $286,167 $381,815