Following is the Balance Sheet of Good Luck Inc. for the years 2014 & 2015 2014 $ Assets Current Assets Cash 9,279 Accounts receivable 23,683 Inventory 42,636 Total 75,598 Fixed Assets Net plant and equipment 272,047 Total assets 347,645 Liabilities and Owners' Equity Current liabilities Accounts payable 41,060 Notes payable 16,157 Total 57,217 Long-term debt 40,000 Owners' equity Common stock and paid-in surplus 50,000 200,428 Accumulated retained earnings Total 250,428 Total liabilities and owners' equity 347,645 2015 $ 11,173 25,760 46,915 83,848 297,967 381,815 43,805 16,843 60,648 35,000 50,000 236,167 286,167 381,815 d. For each account on this company's balance sheet, show the change in the account during 2015 and note whether this change was a source or use of cash