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3 ES eBook Print Ferences W Birtle Corporation reports the following statement of financial position information for 2017 and 2018. Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Assets Current assets Cash Accounts receivable Assets 2017 $ 9,279 $ 11,173 25,760 46,915 $83,848 23,683 42,636 $ 75,598 $272,047 BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position $347,645 2018 $297,967 $381,815 Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity 2017 Liabilities and Owners' Equity $ 9,279 23,683 2017 $41,060 16,157 $57,217 $ 40,000 $ 50,000 200,428 $250,428 $347,645 Sources/Uses 2018 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 236, 167 $286,167 $381,815 2018 $ 11,173 25,760 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.) Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 2017 $ 9,279 23,683 42,636 $ 75,598 $272,047 $347,645 $ 41,060 16,157 $ 57,217 $ 40,000 $ 50,000 200,428 $250,428 $347,645 Change $ $ $ $ $ $ $ $ $ $ Sources/Uses (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) 2018 $ 11,173 25,760 46,915 $ 83,848 $297,967 $381,815 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 236,167 $286,167 $381,815