JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Assets Current assets 2020 2021 Liabilities and Owners' Equity Current liabilities 2020 2021 $ Cash $ 8,250 $12,240 Accounts payable $ 43,500 48,240 Accounts receivable Inventory 34,500 40,560 58,500 Notes payable 29,625 32,160 86,160 $ $ Total Total 101,250 138,960 Long-term debt $ $ 73,125 80,400 $ $ 45,000 36,000 Owners' equity Common stock and paid-in surplus $ $ 60,000 60,000 Retained earnings 196,875 303,600 Net plant and equipment $ 273,750 341,040 $ $ $ Total 256,875 363,600 $ $ Total assets 375,000 480,000 Total liabilities and owners' equity $ $ 375,000 480,000 For each account on this company's balance sheet, show the change in the account during 2021 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. A negative answer should be indicated by a minus sign.) 2020 Assets Current assets Cash $ 8,250 Accounts receivable 34,500 Inventory 58,500 Total $ 101,250 Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity $273,750 $375,000 Sources/Uses 2021 $ 12,240 40,560 86,160 $ 138,960 $341,040 $480,000 Current liabilities Accounts payable $ 43,500 Notes payable Total 29,625 $ 73,125 $ 48,240 32,160 Long-term debt $ 45,000 $ 80,400 $ 36,000 Owners' equity Common stock and paid-in $ 60,000 surplus Retained earnings 196,875 Total $ 256,875 Total liabilities and owners' equity $375,000 $ 60,000 303,600 $363,600 $480,000