1) Calculate the changes for accounts between 2019-2020. Explain is the change is source or use of cash. (25 points) 2019 2020 Change Source or use? Cash 100.00 110.00 $ 10 Accounts receivable 200.00 220.00 Inventory 130.00 120.00 Other current assets 20.00 20.00 0 Total current assets 450.00 470.00 Net plant and equipment 1,700.00 1,600.00 -100 Source Total assets 2,150.00 2,070.00 Accounts payable 190.00 170.00 Short-term notes 40.00 30.00 Total current liabilities 230.00 200.00 Long-term debt 1,000.00 950.00 Total liabilities 1,230.00 1,150.00 Equity 920.00 920.00 0