Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. 2018 Assets 2017 Current assets Cash $ 7,400 Accounts receivable 23.400 Inventory 76,200 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 15,120 Accounts payable $ 61,600 25,200 Notes payable 14,400 89,040 $ 62,160 18,240 Total $ 107,000 $ 129,360 Total $ 76,000 $ 80,400 Long-term debt $ 48,000 $ 36,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 60,000 $ 60,000 216,000 303,600 Net plant and equipment $293,000 $350,640 Total $276,000 $363,600 Total assets $400,000 $480,000 Total liabilities and owners equity $400,000 $480,000 For each account on this company's balance sheet, show the change in the account during 2018 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 "O" wherever required. A negative answer should be indicated by a minus sign.) 2017 Sources/Uses 2018 $ $ $ 7,400 23,400 76,200 107,000 15,120 25,200 89,040 129,360 $ $ $ $ 293,000 400,000 $ $ 350,640 480,000 Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ $ 61,600 14,400 76,000 48,000 62,160 18,240 80,400 36,000 $ $ $ $ $ $ $ 60,000 216,000 276,000 400,000 60,000 303,600 363,600 480,000 $ $ $ $ $ $