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

$2017201820172018$

Current assets Current liabilities

Cash $ $9,279$ $ $11,173$ Accounts payable $ $41,060$ $ $43,805$

Accounts receivable $23,68325,760$ Notes payable $16,15716,843$

Inventory $42,63646,915$

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 $200,428236,167$

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 $0$ wherever it is required. Negative answers should be indicated by a minus sign. Omit $ sign in your

response.$)$

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.$)$