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 "O" wherever required. A negative answer should be indicated by a minus sign.) 2020 Sources/Uses 2021 Assets Current assets Cash $ $ 14,588 35,258 65,567 Use Use Accounts receivable 17,631 41,019 71,505 130,155 Inventory Use Total $ 115,413 Use $ Fixed assets Net plant and equipment $ Use $ 477,413 592,826 498,421 628,576 $ Use $ Total assets Liabilities and Owners' Equity Current liabilities $ $ Accounts payable Notes payable 55,653 21,895 77,548 Source Source Source 63,073 25,324 88,397 62,000 Total $ $ $ 58,000 Source $ Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total $ 60,000 $ 60,000 397,278 None Source Source Source $ 457,278 $ 418,179 478, 179 628,576 Total liabilities and owners' equity $ 592,826 $