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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

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 (Input all amounts as positive values):

COUNTRY KETTLES, INC. Balance Sheets
2016 2017
Assets
Cash $ 31,400 $ 30,590
Accounts receivable 70,900 74,080
Inventories 61,800 64,125
Property, plant, and equipment 157,000 167,800
Less: Accumulated depreciation 46,720 50,900
Total assets $ 274,380 $ 285,695
Liabilities and Equity
Accounts payable $ 45,900 $ 48,090
Accrued expenses 7,280 6,420
Long-term debt 26,600 29,500
Common stock 26,000 31,000
Accumulated retained earnings 168,600 170,685
Total liabilities and equity $ 274,380 $ 285,695

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