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 Current assets Cash 2017 $ 9,279 2018 2017 2018 Current liabilities Accounts receivable Inventory Total 23,683 42,636 $ 11,173 25,760 46,915 Accounts payable Notes payable $ 41,060 16,157 $ 43,805 16,843 $ 75,598 $ 83,848 Total $ 57,217 Long-term debt $ 40,000 $ 60,648 $ 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.)