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 depreciation	47,200	51,500
Total assets	$ 281,700	$ 294,425
Liabilities and Equity
Accounts payable	$ 46,500	$ 48,750
Accrued expenses	7,880	6,900
Long-term debt	27,200	30,400
Common stock	32,000	37,600
Accumulated retained earnings	168,120	170,775
Total liabilities and equity	$ 281,700	$ 294,425