JUST DEW IT CORPORATION 2011 and 2012 Balance Sheets
Assets									Liabilities and Owners Equity
	2011				2012					2011				2012
Current assets									Current liabilities
Cash	$	12,000			$	17,775			Accounts payable	$	46,875			$	55,575
Accounts receivable		12,750				16,425			Notes payable		19,125				24,750
Inventory		50,250				56,925
Total	$	75,000			$	91,125			Total	$	66,000			$	80,325
									Long-term debt	$	30,000			$	27,000
									Owners equity
									Common stock and paid-in surplus	$	45,000			$	45,000
									Retained earnings		234,000				297,675
Net plant and equipment	$	300,000			$	358,875			Total	$	279,000			$	342,675
Total assets	$	375,000			$	450,000			Total liabilities and owners equity	$	375,000			$	450,000

For each account on this companys balance sheet, show the change in the account during 2012 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. Negative amounts should be indicated by a minus sign.)

	2011							Sources/Uses			2012
Assets
Current assets
Cash	$	12,000			$			(Click to select)NoneSourceUse			$	17,775
Accounts receivable		12,750						(Click to select)UseNoneSource				16,425
Inventory		50,250						(Click to select)SourceNoneUse				56,925
Total	$	75,000			$			(Click to select)UseSourceNone			$	91,125
Fixed assets
Net plant and equipment	$	300,000			$			(Click to select)UseNoneSource			$	358,875
Total assets	$	375,000			$			(Click to select)SourceUseNone			$	450,000
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	46,875			$			(Click to select)NoneSourceUse			$	55,575
Notes payable		19,125						(Click to select)NoneUseSource				24,750
Total	$	66,000			$			(Click to select)SourceNoneUse			$	80,325
Long-term debt	$	30,000			$			(Click to select)SourceUseNone			$	27,000
Owners' equity
Common stock and paid-in surplus	$	45,000			$			(Click to select)NoneUseSource			$	45,000
Accumulated retained earnings		234,000						(Click to select)SourceUseNone				297,675
Total	$	279,000			$			(Click to select)UseSourceNone			$	342,675
Total liabilities and owners' equity	$	375,000			$			(Click to select)UseSourceNone			$	450,000