Problem 3-16 Sources and Uses of Cash [LO1] Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Assets 2020 2021 Current assets Cash $7,950 $ 11,800 Accounts receivable 23,550 29,000 Inventory 36,750 47,000 Total $ 68,250 $87,800 Total Long-term debt Owners' equity 2020 2021 $ 40,500 $45,800 14,850 20,800 $55,350 $ 66,600 $30,000 $24,000 Common stock and paid-in surplus $ 42,000 $42,000 Retained earnings 172,650 267,400 $ Net plant and equipment $231,750 $ 312,200 Total $214,650 309,400 $ $ $ Total assets Total liabilities and owners' equity 300,000 400,000 300,000 400,000 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.) Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity 2020 Sources/Uses 2021 S 7.950 23,550 36,750 S 68,250 $ 11,800 29,000 47,000 87,800 $ 231,750 S 312,200 300,000 $ 400,000 Current liabilities Accounts payable Notes payable Total Long-term debt S 40,500 S 45,800 14,850 20,800 15 55.350 66,600 S 30.000 24,000 S Owners' equity Common stock and paid-in surplus 18 42.000 $ 42,000 Retained earnings 172,650 267,400 Total 18 214.650 $ 309,400 Total liabilities and owners' equity S 300.000 $ 400,000