2017 2018 2017 2018 Current assets Cash Accounts receivable Inventory Total Current liabilities Accounts payable Notes payable $ 41,060 16,157 $ 11, 173 25, 760 46, 915 $ 83, 848 $ 9, 279 23, 683 42, 636 $ 75,598 $ 43, 805 16, 843 $ 57,217 $ 40,000 60, 648 35,000 Fixed assets Net plant and equipment $272,047 $297, 967 Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity $ 50,000 200, 428 $ 250, 428 $347, 645 $ 50,000 236, 167 $286, 167 $381, 815 Total assets $347, 645 $381, 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 0 wherever it is required. Negative answers should be indicated by a minus sign. Omit $ sign in your response.) 2017 Change Sources/Uses 2018 Assets $ Current assets Cash Accounts receivable Inventory $ 9, 279 23, 683 42, 636 $ 75, 598 (Click to select) v (Click to select) (Click to select) v (Click to select) $ 11, 173 25, 760 46,915 $ 83, 848 Total $ (Click to select) $272, 047 $347, 645 $297,967 $381, 815 $ (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 $ 41,060 16, 157 $ 57,217 $ 40,000 (Click to select) (Click to select) v (Click to select) (Click to select) $ 43,805 16, 843 $ 60, 648 $ 35,000 $ $ $ $ 50,000 200, 428 $ 250, 428 (Click to select) (Click to select) (Click to select) (Click to select) $ 50,000 236, 167 $ 286, 167 $ $ 347,645 $ $ 381, 815