Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Assets 2017 BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position $ 9,279 23,683 42,636 $ 75,598 $272,047 $347,645 2018 $ 11,173 25,760 46,915 $ 83,848 $297,967 $381,815 Current liabilities Accounts payable Notes payable Liabilities and Owners' Equity Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity 2017 $ 41,060 16,157 $57,217 $ 40,000 $50,000 200,428 $250,428 $347,645 Sources/Uses 2018 TON $ 43,805 16,843. $ 60,648 $ 35,000 $ 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 0 wherever it is required. Negative answers should be indicated by a minus sign. Omit $ sign in your response.) 2018 k 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.) Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Assets Liabilities and Owners' Equity Current liabilities Accounts payable 2017 $9,279 23,683 42,636 $75,598 $272,047 $347,645 $ 41,060 Change $ $ $ $ +A $ Sources/Uses Use Use Use Use Use Source 2018 $ 11,173 25,760 46,915 $ 83,848 $297,967 $381,815 $ 43,805 Total Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 41,060 16,157 $57,217 $ 40,000 $ 50,000 200,428 $ 250,428 $347,645 $ $ $ $ $ Source Source Source Use Use Source Source Source $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 236,167 $286,167 $381,815