The most recent comparative balance sheet of Giacomelli Corporation appears below: Ending Beginning Balance Balance Assets: Current assets: Cash and cash equivalents......... $37,000 $29,000 Accounts receivable... 20,000 24,000 Inventory. 70,000 68,000 Total current assets. 127,000 121,000 Property, plant, and equipment. Less accumulated depreciation... Net property, plant, and equipment... Total assets..... Liabilities and Stockholders' Equity Current liabilities: Accounts payable...... Accrued wages and salaries payable. Accrued income taxes payable.. Notes payable. Total current liabilities. Long-term debt. Deferred income taxes Total liabilities.. Stockholders' equity: Common stock. Retained earnings. Total stockholders' equity.. 424,000 399,000 231,000 200,000 193,000 199,000 $320,000 $320,000 $ 19,000 $ 17,000 36,000 33,000 21,000 18,000 22,000 18,000 98,000 86,000 77,000 80,000 26,000 24,000 201,000 190,000 31,000 30,000 88,000 100,000 119,000 130,000 Total liabilities and stockholders' equity...... $320,000 $320,000 Which of the following classifications of changes in balance sheet accounts as sources and uses is correct? Select one: O a. The change in Property, Plant, and Equipment is a use; The change in Long-Term Debt is a source O b. The change in Property, Plant, and Equipment is a source; The change in Long-Term Debt is a source