de Corporation reports the following statement of financial position information for 2017 and 2018 BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position urrent assets Cash Accounts receivable. Inventory Total ixed assets et plant and equipment otal assets Assets 2017 $ 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 inn 2019 and note 2018 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 236,167 $286,167 $381,815 Current assets Cash Accounts receivable Inventory Total Fixed assets 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 earnings Total Total liabilities and owners' equity 2017 $ 9,279 23,683 42,636 $ 75,598 $272,047 $347,645 $ 41,060 16,157 $57,217 $ 40,000 $ 50,000 200,428 $250,428 $347,645 Change $ $ $ S $ Sources/Uses (Click to select) (Click to select) (Click to select) (Click to select) v (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) [(Click to select) (Click to select) (Click to select) 2018 $11,173 25,760 46,915 $ 83,848 $297,967 $381,815 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 236,367 $286,167 $381,815