3irtle Corporation reports the following statement of financial position information for 2017 and 2018. BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Assets 2017 2018 2017 2018 Current assets Cash Current liabilities $ 9,279 $ 11,173 $ 41,060 Accounts payable Notes payable $ 43,805 16,843 16,157 Accounts receivable Inventory Total 23,683 42,636 25,760 46,915 $ 75,598 $ 83,848 Total $ 57,217 $ 40,000 $ 60,648 $ 35,000 Long-term debt Fixed assets Owners' equity Net plant and equipment $272,047 $297,967 Common stock and paid-in surplus Retained earnings $50,000 200,428 $ 50,000 236,167 $286,167 Total $250,428 Total assets $347,645 $381,815 Total liabilities and owners' equity $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 O wherever it is required. Negative answers should be indicated by a minus sign. Omit $ sign in your esponse.) Liabilities and Owners' Equity Current assets Cash Assets Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets 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 Liabilities and Owners' Equity 2017 $ 9,279 23,683 42,636 $ 75,598 $272,047 $347,645 $ 41,060 16,157 $ 57,217 $ 40,000 $ 50,000 200,428 $250,428 $347,645 $ $ $ $ ss $ $ $ $ $ Change $ 6.81 12.26 21.75 78.25 100 11.81) 4.65 16.46 11.51 14.38 5765 72.04 100 Sources/Uses (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) 2018 $11,173 25,760 46,915 $ 83,848 $297,967 $381,815 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 236,167 $286,167 $381,815