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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 $ 31,500 $ 30,700
Accounts receivable 71,000 74,200
Inventories 61,900 64,250
Property, plant, and equipment 158,000 169,000
Less: Accumulated depreciation 46,800 51,000
Total assets $ 275,600 $ 287,150
Liabilities and Equity
Accounts payable $ 46,000 $ 48,200
Accrued expenses 7,380 6,500
Long-term debt 26,700 29,650
Common stock 27,000 32,100
Accumulated retained earnings 168,520 170,700
Total liabilities and equity $ 275,600 $ 287,150

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