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2020 2021 Assets Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 14,200 $ 18,260 Accounts payable 19.000 23,100 Notes payable 51,800 54,780 $ 58,400 $ 61,820 23,400 25,080 Total $ 85,000 $ 96,140 Total $ 81,800 $ 86.900 Long-term debt $ 32,000 $ 22,000 Owners' equity Common stock and paid-in surplus $ 44,000 $ 44,000 Retained earnings 242,200 287100 Net plant and equipment $ 315,000 $ 343,860 Total $ 331,100 286,200 Total assets $ 400.000 440,000 Total liabilities and owners' equity 400,000 440,000 For each account on this company's balance sheet, show the change in the account 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 2020 Sources/Uses 2021 Assets Current assets $ $ 18,260 14,200 19,000 51,800 85.000 23,100 54.780 $ $ 96,140 $ $ $ 315,000 400.000 343,860 440.000 $ Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and pald-in surplus Retained earnings Total Total liabilities and owners' equity $ $ 61,820 58,400 23,400 81,800 32,000 $ 5 $ $ 25.080 86.900 22,000 $ 44,000 242 200 286,200 400,000 44.000 287 100 331.100 440.000 5 5 $ S