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
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 4,350	$ 9,800	Accounts payable	$ 48,000	$ 49,800
Accounts receivable	11,550	14,200	Notes payable	10,350	18,600
Inventory	58,350	75,800
Total	$ 74,250	$ 99,800	Total	$ 58,350	$ 68,400
			Long-term debt	$ 42,000	$ 34,000
			Owners equity
			Common stock and paid-in surplus	$ 45,000	$ 45,000
			Retained earnings	154,650	252,600
Net plant and equipment	$ 225,750	$ 300,200	Total	$ 199,650	$ 297,600
Total assets	$ 300,000	$ 400,000	Total liabilities and owners equity	$ 300,000	$ 400,000

For each account on this companys 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.)