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2020 2021 Assets Current assets Cash Accounts receivable Inventory 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 7,050 $ 10.600 Accounts payable 25.050 28,800 Notes payable 55,650 72,200 $ 34,500 $ 40,600 21.150 21,800 Total $ 87,750 $ 111,600 Total $ 55,650 $ 62,400 Long-term debt $36,000 $33,000 Owners' equity Common stock and pald-in surplus $ 48,000 $ 48,000 Retained earnings 160,350 256.600 Net plant and equipment $ 212,250 $ 288,400 Total $ $ 208,350 304,600 Total assets $ $ 300,000 400,000 Total liabilities and owners' equity $ 300,000 400,000 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 Sources/Uses 2021 Assets Current assets $ $ 7,050 25,050 55,650 87 750 10,600 28 800 72,200 111,600 $ Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable $ 212 250 300.000 $ 5 288 400 400.000 $ $ 34 500 40 600 2020 Sources/Uses 2021 Assets $ $ Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment 7,050 25.050 55 650 87 750 10,600 28,800 72,200 111,600 $ $ $ 212,250 300.000 288,400 400.000 $ S 34 500 $ 21.150 55,650 Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid in surplus Retained earnings Total Total liabilities and owners' equity 40,600 21.800 62 400 33 000 $ S 36.000 $ S 48.000 $ 48,000 256 600 160.350 208,350 300 000 5 16 304 600 400.000