Assets Current assets Cash Accounts receivable Inventory Total JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity 2020 2021 Current liabilities $7,800 $ 12,250 Accounts payable $ 46,400 $ 52,750 15,800 31,000 Notes payable 20,600 26,500 53,400 64,250 $ 77,000 $ 107,500 Total $ 67,000 $ 79,250 Long-term debt $ 46,000 $ 40,000 Owners' equity Common stock and paid-in surplus $50,000 $50,000 Retained earnings 237,000 330,750 $ Total 323,000 392,500 $ 287,000 380,750 $ $ 400,000 500,000 Total liabilities and owners' equity 400,000 500,000 Net plant and equipment Total assets 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 Sources/Uses 2021 $ $ 7,800 15,800 53,400 77,000 12.250 31,000 64,250 107,500 $ $ $ $ $ 323,000 400,000 $ $ 392,500 500,000 Assets Current assets Cash Accounts receivable Inventory Total 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 $ $ 46,400 20,600 67,000 46,000 52,750 26,500 79,250 40,000 $ $ $ $ $ $ 50,000 237,000 287,000 400,000 50,000 330,750 380,750 500,000 $ $ lo $ $