Below are the most recent balance sheets for Country Kettles, Inc. Excluding accumulated depreciation, determine whether each item is a source or a use of cash and the amount:

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COUNTRY KETTLES, INC. Balance Sheets 2013 2014 Assets Cash Accounts receivable Inventories Property, plant, and equipment S 33,400 76,894 66,880 161,700 50,303 S288,571 $ 32,472 80,678 70,110 172,898 57,508 $298,650 Less: Accumulated depreciation Total assets Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Total liabilities and equity $ 49,493 6,908 28,160 17,600 $186,410 S288,571 51,830 6,195 30,800 22,000 $187,825 $298,650