The most recent comparative balance sheet of Giacomelli Corporation appears below: Ending Beginnin Balance g 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. 424,000 399,000 Less accumulated depreciation.. 231,000 200,000 Net property, plant, and equipment. 193,000 199,000 Total assets... $320,000 $320,000 Liabilities and Stockholders' Equity Current liabilities: Accounts payable....... $ 19,000 $17,000 Accrued wages and salaries payable 36,000 33,000 Accrued income taxes payable. 21,000 18,000 Notes payable 22,000 18,000 Total current liabilities. 98,000 86,000 Long-term debt.. 77,000 80,000 Deferred income taxes 26,000 24,000 Total liabilities...... 201,000 190,000 Stockholders' equity: Common stock.. 31,000 30,000 Retained earnings 88,000 100,000 Total stockholders' equity. 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 Accounts Payable is a source; The change in Accrued Wages and Salaries payable is a use O b. The change in Accounts Payable is a use; The change in Accrued Wages and Salaries payable is a use Total stockholders' equity Total liabilities and stockholders' equity ..... 119,000 130,000 $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 Accounts Payable is a source; The change in Accrued Wages and Salaries payable is a use O b. The change in Accounts Payable is a use; The change in Accrued Wages and Salaries payable is a use O c. The change in Accounts Payable is a source; The change in Accrued Wages and Salaries payable is a source O d. The change in Accounts Payable is a use; The change in Accrued Wages and Salaries payable is a source