Assets 2020 2021 Current assets Cash $ 4,350 $9,800 Accounts receivable Inventory 11,550 58,350 14,200 Notes payable JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Liabilities and Owners' Equity Current liabilities Accounts payable 2020 2021 $ 48,000 $ 49,800 10,350 18,600 75,800 Total $ 74,250 $ 99,800 Total Long-term debt $ 58,350 $68,400 $ 42,000 $34,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings Net plant and equipment $225,750 $ 300,200 Total 154,650 252,600 $ 199,650 297,600 $ Total assets Total liabilities and owners' equity 300,000 400,000 300,000 400,000 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 action select "None" from the dropdown options. Leave no cells blank - be certain to enter "O" wherever required. A negative answer should be indicated by a minus sign.) 2020 Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Sources/Uses 2021 4,350 $ 9,800 11,550 14,200 58,350 75,800 74,250 $ 99,800 Total assets Net plant and equipment Liabilities and Owners' Equity 225,750 300,200 $ 300,000 $ 400,000 Current liabilities Accounts payable $ 60 48,000 $ 49,800 Notes payable 10,350 18,600 Total S 58,350 $ 68,400 Long-term debt $ 42,000 $ 34,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings Total Total liabilities and owners' equity 154,650 252,600 A 199,650 $ 297,600 300,000 $ 400,000