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): 2017 COUNTRY KETTLES, INO. Balance Sheets 2016 Assets Cash $ 32,200 $ 31,470 Accounts receivable 71,700 75,040 Inventories 62,600 65,125 Property, plant, and equipment 165,000 177,400 Less: Accumulated depreciation 47,360 51,700 Total assets $ 284,140 $297,335 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Total liabilities and equity $ 46,700 $ 48,970 8,080 7,060 27,400 30,700 34,000 39,800 167,960 170,805 $ 284,140 $297,335 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 46,700 $ 48,970 8,080 7,060 27,400 30,700 34,000 39,800 167,960 170,805 Total liabilities and equity $284,140 $297,335 Item Source/Use Amount Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings