Birtle Corporation reports the following statement of financial position information for 2017 and 2018 Assets 2018 Current assets Cash Accounts receivable Inventory Total 543,05 16,843 2017 and 2018 Statement of Financial Position Liabilities and Ownert Equity 2012 2018 2017 Current liabilities 39.279 5 11,173 Accounts payable $41.060 23.683 25,760 Notes payable 16,157 42,636 46,915 5 75,591 $ 83, 848 Total $57.217 Long-term debt 5.440,000 Owners' equity 5272.047 5297,967 Common stock and paid in surplus 550,000 Retained earnings 200.420 Total 5250,428 5347.645 5381,815 Total abilities and owners' equity 5347,645 $ 60.548 $ 35,000 Fixed asset tiet plant and equipment 550.000 2.36.162 5286, 167 5381,015 Total sote 5 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 59.279 $ $ 11,173 Accounts receivable 23,683 (Click to select) 25,760 Taventory 42,636 (Click to select) 46,915 Total $ 75,598 (Click to select) $ 83, 848 Fixed asset Net plant and equipment $272.047 (Click to select 5297,967 Total ante $347.645 (Click to select) 5383,015 Liabilities and worst quity Current liabilities Accounts payable $41,060 (Click to select) $ 43,805 Notes payable 16,157 (Click to select) 16,843 Total 5. 57,217 (Click to select) $ 60,648 Long-term debt $ 40,000 (Click to select) $ 35,000 Ovners' equity Common stock and paid-in surplus 550,000 (Click to select) $ 50,000 Reculated retained earnings 200,428 (Click to select) 236, 167 Total $250,428 (Click to select) $286, 167 Total liabilities and owners' equity $347.645 (Click to select) $381,815 5 S S $ $