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