BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position: 2017 2018 Current assets 2017 2018 Cashi Current liabilities $ 11,173 Accounts receivable $ 9,279 23,683 42,636 Accounts payable Notes payable 25,760 46,915 $ 41,060 16,157 $ 43,805 16,843 Inventory Total $ 75,598 $ 83,848 Total $57,217 $ 40,000 Long-term debt. $ 60,648 $ 35,000 Fixed assets Owners' equity Net plant and equipment $272,047 $297,967 Common stock and paid-in surplus. Retained earnings i $50,000 $50,000 200,428 236,167 Total $250,428 $286,167 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 0 wherever it is required. Negative answers should be indicated by a minus sign. Omit $ sign in your response.) 2018 2017 Sources/Uses Change Assets Current assets. $ 11,173 $ 9,279 Cash 25,760 46,915 Accounts receivable 23,683. 42,636 $ 75,598 $ 83,848 Inventory Total $297,967 $ Fixed assets $272,047 $347,645 $381,815 Net plant and equipment. Total assets $ 43,805 16,843 Current liabilities! $ 41,060 16,157 Accounts payable. Notes payable Assets Liabilities and Owners' Equity Use Use Use Use Use Source Source Source Use None Source Source Source M