Below are the most recent balance sheets for Country Kettles, Incorporated. Excluding accumulated depreciation, determine whether each item is a source or a use of cash, and the amount. (Input all amounts as positive values.) COUNTRY KETTLES, INCORPORATED Balance Sheets 2019 2020 Assets Cash $ 32,000 $ 31,250 Accounts receivable 71,500 74,800 Inventories 62,400 64,875 Property, plant, and equipment 163,000 175,000 Less: Accumulated 47,200 51,500 depreciation Total assets $ 281,700 $ 294,425 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 46,500 7,880 27,200 32,000 168,120 $ 48,750 6,900 30,400 37,600 170,775 Total liabilities and equity $ 281,700 $ 294,425 Item Source/Use Amount Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings