Current assets IS 14,200 19,000 51,800 85,000 18,620 Use 23,100 Use 54,780 Use 96,140 X Use 18,260 23,100 54.780 96,140 $ $ $ $ 315,000 400,000 $ s 343,860 440,000 $ Use Use & 343,860 440,000 $ Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earings Total Total liabilities and owners' equity $ $ Source IS 58,400 23,400 81,800 32,000 Source $ 61,820 2,508 86,900 22,000 $ Source 61,820 25,080 86,900 22,000 $ s $ Use $ $ $ 44,000 242.200 286,200 400,000 $ S 44,000 None 287,100 Source 331,100 Source 440,000 Source $ $ 44,000 287,100 331,100 440,000 $ $ Assets 2017 2018 Current assets Cash Accounts receivable Inventory $ 14,200 19,000 51,800 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 18,260 Accounts payable $ 58,400 23,100 Notes payable 23,400 54,780 $ 61,820 25,080 Total $ 85.000 $ 96,140 Total $ 81,800 $ 86,900 $ 32,000 $ 22,000 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings $ 44,000 242,200 $ 44,000 287,100 Net plant and equipment $ 315,000 $343,860 Total $286,200 $ 331,100 Total assets $400,000 $440,000 Total liabilities and owners' equity $400,000 $440,000 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 "0" wherever required. A negative answer should be indicated by a minus sign.) Answer is complete but not entirely correct. 2017 Sourcesses 2018 Assets s $ $ 14,200 19,000 51,800 85,000 Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable 18,620 X Use 23,100 Use 54,780 Use 96,140 Use 18.260 23,100 54.780 96,140 $ is $ $ $ 315,000 400,000 $ $ 343,860 Use 440,000 Use $ 343,860 440,000 $ $ 58.400 ARA $ 61,820 X Source s 61,820 BER E non