I need explanation for the source and use column. for which column to write differences

Change Jan. 1 Dec. 31 Source Use Cash Marketable securities Net receivables Inventories Total current assets Gross fixed assets Less: Accumulated depreciation Net fixed assets Total assets $ 7 0 30 53 $ 90 75 (25) $ 50 $140 $ 15 11 22 75 $123 125 (35) $ 90 $ 213 $ 15 15 Accounts payable Notes payable Other current liabilities Long-term debt Total liabilities Common stock Retained earnings Total liabilities and equity $ 18 3 15 8 $ 44 29 67 $140 7 24 $ 61 57 95 $ 213 Note: Total sources must equal total uses