Please assist with the following question

Birtle Corporation reports the following statement of financial position information for 2017 and 2018. BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Assets Current liabilities Accounts payable Notes payable Assets 2017 $ 9,279 23,683 42,636 $ 75,598 Total Long-term debt Owners' equity Common stock and paid-in surplus $272,047 Liabilities and Owners' Equity Accumulated retained earnings Total 2018 $ 11,173 25,760 46,915 $ 83,848 $347,645 $381,815 Total liabilities and owners' equity $297,967 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 For each account on Birtle Corporation's statement of financial position, 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. Do not leave any empty spaces; input a O wherever it is required. Negative answers should be indicated by a minus sign. Omit $ sign in your response.) 2017 $ 9,279 23,683 42,636 $ 75,598 $272,047 $347,645 $ 41,060 16,157 $ 57,217 $ 40,000 $ 50,000 200,428 $250,428 $347,645 Change +A $ $ 24 $ 64 $ 64 64 $ 64 +A Liabilities and Owners' Equity +A $ $ 41,060 16,157 (Click to select) (Click to select) Source $ 57,217 $ 40,000 $ 50,000 200,428 $250,428 $347,645 Sources/Uses 2017 Use None (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) 2018 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 236, 167 $286,167 $381,815 2018 $ 11,173 25,760 46,915 $ 83,848 $297,967 $381,815 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 236,167 $286,167 $381,815