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