Current assets Cash Accounts receivable Assets 2017 2018 Liabilities and Owners' Equity 2017 2018 Inventory $ 10,200 30,200 74,600 $ 13,200 Current liabilities Accounts payable $ 46,000 38,640 Notes payable 27,800 $ 62,160 33,120 87,120 Total $ 115,000 $ 138,960 Total Long-term debt $ 73,800 $ 95,280 $ 40,000 $ 36,000 Owners' equity Common stock and paid-in $ 60,000 surplus Retained earnings 226,200 $ 60,000 288,720 Net plant and equipment $285,000 $ 341,040 Total $286,200 $348,720 Total assets $400,000 $480,000 es Total liabilities and owners' equity $400,000 $480,000 For each account on this company's balance sheet, 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. Leave no cells blank - be certain to enter "O" wherever required. A negative answer should be indicated by a minus sign.) 2017 Assets Current assets Cash Accounts receivable Inventory Total $ 10,200 30,200 74,600 $ 115,000 Fixed assets Net plant and equipment $ 285,000 Sources/Uses 5 2018 $ 13,200 38,640 87,120 138,960 341,040