Change 2017 Sources/Uses 2018 Assets Current assets $ 11,173 Cash 9,279 (Click to select) 25,760 Accounts receivable 23,683 (Click to select) 46,915 $ 83,848 42,636 (Click to select) Inventory $ 75,598 Total (Click to select) Fixed assets 2$ Net plant and equipment $272,047 $297,967 (Click to select) $347,645 $381,815 (Click to select) Total assets Liabilities and Owners' Equity Current liabilities $ 41,060 $ 43,805 Accounts payable 2$ (Click to select) (Click to select) Notes payable 16,157 16,843 $ 57,217 $ 40,000 $ 60,648 $ 35,000 Total (Click to select) Long-term debt Owners' equity Common stock and paid-in surplus (Click to select) $ 50,000 $ 50,000 (Click to select) (Click to select) Accumulated retained earnings 200,428 236,167 $ 250,428 $ 286,167 Total (Click to select) $ 347,645 $ 381,815 Total liabilities and owners' equity (Click to select) Birtle Corporation reports the following statement of financial position information for 2017 and 2018. BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Liabilities and Owners' Equity Assets 2017 2017 2018 2018 Current liabilities Current assets $ 11,173 $ 41,060 $ 43,805 2$ 9,279 23,683 42,636 $ 75,598 Accounts payable Notes payable Cash Accounts receivable Inventory 25,760 46,915 $ 83,848 16,157 16,843 $ 57,217 $ 40,000 $ 60,648 $ 35,000 Total Total Long-term debt Owners' equity Common stock and paid-in surplus Fixed assets $ 50,000 Net plant and equipment $ 50,000 $272,047 $297,967 Retained earnings 200,428 236,167 Total $250,428 $286,167 $347,645 $381,815 Total liabilities and owners' equity $347,645 $381,815 Total assets 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.)