Birtle Corporation reports the following statement of financial position information for 2017 and 2018. Assets 2018 Current assets Cash Accounts receivable Inventory Total $ 43,805 16,843 BIRTLE CORPORATION 2017 and 2018 Statenent of Financial Position Liabilities and Owners' Equity 2017 2018 2017 Current liabilities $ 9,279 $ 11,173 Accounts payable $ 41,060 23,683 25,760 Notes payable 16, 157 42,636 46,915 $ 75,598 $ 83,848 Total $ 57,217 Long-term debt $ 40,000 Owners' equity $272,047 $297,967 Common stock and paid-in surplus $ 50,00 Retained earnings 280,428 Total $250,428 $347,645 $381,815 Total liabilities and owners' equity $347,645 $ 60,648 $ 35,000 Fixed assets Net plant and equipment $ 50,000 236, 167 $286, 167 5381,815 Total assets 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 S sign in your response.) 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 response.) 2017 Change Sources/Uses 2018 Assets Current assets Cash $ 9,279 Click to select). $ 11,173 Accounts receivable 23,683 Click to select) 25,760 Inventory 42,636 Click to select) 46,915 Total 5 75,598 (Click to select) . $ 83, 848 Fixed assets Net plant and equipment $272,047 Click to select) $297,967 Total assets $347,645 Click to select $381,815 Liabilities and Owners' Equity Current Liabilities Accounts payable $41,060 Click to select) $ 43,805 Notes payable 16,157 Click to select) 16,843 Total $ 57,217 $ (Click to select $ 60,648 Long-term debt $ 40,000 $ (Click to select Owners' equity $ 35,000 Connon stock and paid-in surplus $ 50,000 $ Click to select 550.000 Accumulated retained earnings 200,428 Click to select 236, 167 Total $250,428 5 Click to select) $286, 167 Total liabilities and owners' equity $347,645 5 Click to select) $381,815 ..