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Birtle Corporation reports the following statement of financial position information for 2017 and 2018. BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Liabilities and Owners' Equity Assets 2017 2018 2017 2018 Current assets Cash Accounts receivable Inventory Total Current liabilities Accounts payable Notes payable $ 41, 060 16, 157 $ 43, 805 16, 843 $ 9, 279 23, 683 42, 636 $ 75, 598 $ 11, 173 25, 760 46, 915 $ 83, 848 $ 57, 217 $ 40,000 $ 60, 648 $ 35, 000 Fixed assets Net plant and equipment $ 272, 047 $ 297, 967 Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners equity $ 50, 000 200, 428 $ 250, 428 $ 347, 645 $ 50, 000 236, 167 $ 286, 167 $ 381, 815 Total assets $ 347, 645 $ 381, 815 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 0 wherever it is required. Negative answers should be indicated by a minus sign. Omit $ sign in your response.) 2017 Change Sources/Uses 2018 Assets $ 9, 279 S Current assets Cash Accounts receivable Inventory Total 23, 683 42, 636 $ 75, 598 (Click to select) Use (Click to select) v (Click to select) v $ 11, 173 25, 760 46, 915 $ 83, 848 S S $ 272,047 $ 347, 645 (Click to select) v (Click to select) $ 297,967 $ 381, 815 $ Equity S Fixed assets Net plant and equipment Total assets Liabilities and Owners' Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilitics and owners' cquity $ 41,060 16, 157 $ 57, 217 $ 10,000 (Click to select) (Click to select) (Click to select) (Click to select) $ 43, 805 16, 843 $ 60, 648 $ 35,000 S S S $ 50,000 200, 428 $ 250, 428 $ 347, 645 (Click to select) (Click to select) (Click to select) (Click to select) $ 50,000 236, 167 $ 286, 167 $ 381, 815 S