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 Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	9,279			$	11,173			Accounts payable	$	41,060			$	43,805
Accounts receivable		23,683				25,760			Notes payable		16,157				16,843
Inventory		42,636				46,915
Total	$	75,598			$	83,848			Total	$	57,217			$	60,648
									Long-term debt	$	40,000			$	35,000
Fixed assets									Owners equity
Net plant and equipment	$	272,047			$	297,967			Common stock and paid-in surplus	$	50,000			$	50,000
									Retained earnings		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 Corporations 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.)