Birtle Corporation reports the following statement of financial position information for 2017 and 2018. BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Assets 2017 Liabilities and Owners' Equity 2018 2017 2018 Current assets Current liabilities Cash $ 9,279 Accounts receivable Inventory 23,683 42,636 $ 11,173 25,760 46,915 Accounts payable Notes payable $ 41,060 16,157 $ 43,805 16,843 Total $ 75,598 $ 83,848 Total $ 57,217 $ 60,648 Long-term debt $ 40,000 $ 35,000 Fixed assets Net plant and equipment Owners' equity $272,047 $297,967 Common stock and paid-in surplus Retained earnings $ 50,000 $ 50,000 200,428 236,167 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 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.)