Identify if the below accounts are Sources of funds or uses of funds:

Balance Sheet as of 12/31/2013 12/31/2014 Change 12/31/2013 12/31/2014 Change ASSETS LIABILITIES&EQUITY CURRENT ASSETS CURRENT LIABILITIES ACCOUNTS $189 479 CASH $71.173 $260 652 S279 577 $312.170 $32,593 PAYABLE ACCOUNTS ACCRUED $363,771 $467,976 $104,205 $242,427 $70,977 $171,450 RECEIVABLE EXPENSES OTHER INVENTORY $768.437 $676,089 ($92.348) $68.960 $42,466 ($26.494) HABILITIES OTHER TOTAL CURRENT $519,987 $77,076 $597,063 $119,575 $116,775 ($2,800) UARILITIES ASSETS NON-CURRENT LIABILITIES TOTAL CURRENT $198,536 $1,322,956 1.521.492 ASSETS LONG TERM $521,778 $236,282 ($285,496) FIXED ASSETS DEBT OTHER LONG PP&E, NET $944,296 $985.563 $41.267 TERM $312.796 $292.633 ($20.163) LIABILITIES INTANGIBLES NON-CURRENT LIABILITIES TOTAL CURRENT $1,322,956 $1,521,492 $198,536 ASSETS LONG TERM FIXED ASSETS $21,778 $236,282 ($285,496) DEBT OTHER LONG $292,633 PP&E, NET $944,296 $985,563 $41,267 $312,796 ($20,163) ARL.ITIES INTANGIBLES TOTAL LIABILITIES $1,354,561 $1.125 978 ($228,583) $1.306.428 $1.223.400 ($83,028) NET EQUITY OTHER LONG $42,109 $31,093 $11,016) TERM ASSETS COMMON STOCK $1.479.828 $1.402 348 IN ($77.480) CAPITAL $3,615,789 $3,761,548 TOTAL ASSETS $145,759 RETAINED $771.200 $1.252.407 $481,207 EARNINGS ADCI& OTHER $10,200 ($19,185) $29,385) EQUITY $2,261,228 $2,635,570 $374.342 TOTAL EQUITY TOTAL LIABILITIES315 789 $3.761,548 $145.759 EQUITY