2020 2021 Assets Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 10,200 $ 13,200 Accounts payable 30,200 38,640 Notes payable 74,600 87120 $ 46,000 $62,160 27,800 33,120 Total $ 115,000 $ 138,960 Total $ 73,800 $ 95,280 Long-term debt $ 40,000 $36.000 Owners' equity Common stock and paid-in surplus $ 60,000 $ 60,000 Retained earnings 226,200 288,720 Net plant and equipment 285,000 $ 341.040 Total 286,200 348,720 Total assets $ 400,000 480,000 Total liabilities and owners' equity $ 400.000 480,000 For each account on this company's balance sheet, show the change in the account during 2021 and note whether this change was a source or use of cash (If there is no Artian colar "None" from the frondnun nntinne IVA na calle Anha cantante 2020 Sources/Uses 2021 Assets $ Current assets Cash Accounts receivable Inventory Total 10,200 30,200 74,600 115,000 13,200 38,640 87,120 138,960 $ $ 285,000 400,000 $ $ lu 341,040 480,000 $ $ 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 Retained earnings Total Total liabilities and owners' equity 46,000 27 800 73,800 40,000 62,160 33.120 95.280 36,000 $ $ $ $ $ $ 60.000 226 200 286.200 400.000 60,000 288,720 348.720 480.000 $ $ $ $