Birtle Corporation reports the following statement of financial position information for 2017 and 2018 Assets Current assets Cash Accounts receivable Inventory Total 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 5 83,848 Total $57,217 Long-tern debt 5.40,000 Owners' equity $272,062 $297,967 Connon stock and paid in surplus $50,000 Retained earnings 200 428 Total $250,428 $347,645 $381,835 Total liabilities and owners' equity $347,645 $ 43,805 16,843 $ 60,648 $ 35.000 Fixed assets Niet plant and equipment Total assets $ 50,000 236.167 $286,167 $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 wherever it is required. Negative answers should be indicated by a minus sign. Omit S sign in your response.) 2017 Assets Change Sources/Uses 2018 $ Current assets Cash Accounts receivable Inventory Total $ 9,299 23,683 42,636 $ 75,598 1204 0.990 1002 1010 (Click to select (Click to select (Click to select (Click to select $11,273 25,760 46.915 $ 3,40 5 Fixed assets Net plant and equipment Total assets Liabilities and Ouers Equity Current liabilities Accounts payable Notes cavable $272,042 $347.645 0907 10001 5 Click to select Click to select 5297, 987 $381,115 5.41,060 3 0.97 09401 Click to select Click to select 43,005