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 $ 40,414 $ 39,291 Accounts receivable 93,041 97,621 Inventories 80,925 94,833 Property, plant, and equipment 199,474 209,207 Less: Accumulated 60,830 66,419 depreciation Total assets $ 353,024 $ 374,533 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 65,489 8,359 34,074 21,000 224,102 $ 67,855 7,497 37,180 25,300 236,671 Total liabilities and equity $ 353,024 $ 374,533 Item Source/Use Amount Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings