Excerpts from Niederhauseer Corporation's comparative balance sheet appear below:

Ending balance Beginning balance

Cash and cash equivalents $27,000 $28,000

Property, plant and equipment $381,000 $359,000

Long-term debt $77,000 $75,000

Which of the following classifications of changes in balance sheet accounts as sources and uses is correct? a. The change in Property, Plant, and Equipment is a source; The change in Long-Term Debt is a source b. The change in Property, Plant, and Equipment is a use; The change is Long-Term Debt is a use c. The change in Property, Plant and Equipment is a source; The change in Long-Term Debt is a use d. The change in Property, Plant and Equipment is a use; The change in Long-Term Debt is a source