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, INC. Balance Sheets 2016 Assets Cash $ 31,100 Accounts receivable 70,600 Inventories 61,500 Property, plant, and 154,000 equipment Less: Accumulated 46,480 depreciation $ 30,260 73,720 63,750 164,200 50,600 Total assets $270,720 $281,330 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 45,600 $ 47,760 6,980 6,180 26,300 29,050 23,000 27,700 168,840 170,640 Total liabilities and equity $270,720 $281,330 Item Source/Use Amount Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings