Birtle Corporation reports the following statement of financial position information for 2017 and 2018. BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Assets Liabilities and Ownere Equity 2017 2018 2017 2018 Current assets Current liabilities Cash Accounts receivable Inventory $9.279 23,683 42,636 $ 11,175 25,760 Accounts payable Notes payable $ 41,060 16,157 5 43,005 16,043 Total $75.599 46,915 $83,040 Total Long-term debt Tixed assets Net plant and equipment $272,047 $297,967 Total assets 1347,645 $381,015 Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and ewners' equity $50,000 200,428 $250, 428 $347,645 $ 60,648 $35,000 50,000 236,167 $286, 167 $301,015 $57,217 5.40,000 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. Omis $ sign in your response.) Current assets Cash Accounts receivable Assets Inventory Total Fixed assets Not plant and equipment 2017 Change Sources/Uses 2018 $9,279 $ 23,683 (Click to select) $ 11,173 25,160 42,636 (Click to select) 46,915 575,598 (Click to select) $83,648 $272,047 (Click to select) v $297,967 $347,645 (Click to select) $301,815 Total assets Liabilities and Owners' Equity Current liabilities Accounts payable $ 41,060 (Click to select) v Notes payable Total 16,157 (Click to select) 43,005 16,843 $57,217 (Click to select) v $60,648 Long-term debt $40,000 (Click to select) $35,000 Owners' equity Common stock and paid-in surplus Accumulated retained sarning $50,000 $ (Click to select) $50,000 200,428 (Click to select)v 236,167 Total Total liabilities and owners' equity $250,428 (Click to select) $286,167 5347,645 (Click to select) v 5391,015 2017 Change Assets $ 9,279 $ Current assets Cash Accounts receivable. Inventory Total Fixed assets Net plant and equipment 23,683 42,636 $ 75,598 Sources/Use 2018 (Click to select) (Click to select) Source $ 11,173 25,760 46,915 5.83, 848 Total assets Use $272,047 None $347,645 S $297,967 5381, 615 Liabilities and Owners' Equity Current liabilities Accounts payable $ 41,060 $ (Click to select) v Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 16,157 (Click to select) $ 57,217 S (Click to select) ~ $ 40,000 $ (Click to select) v $ 43,005 16, 843 $60,648 5:35,000 $ 50,000 S (Click to select) 200, 428 $250,420 $347,645 (Click to select) v (Click to select) (Click to select) $ 50,000 236,167 $286, 167 $391, 815