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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 $ 30,700 $ 29,820
Accounts receivable 70,200 73,240
Inventories 61,100 63,250
Property, plant, and equipment 150,000 159,400
Less: Accumulated depreciation 46,160 50,200
Total assets $ 265,840 $ 275,510
Liabilities and Equity
Accounts payable $ 45,200 $ 47,320
Accrued expenses 6,580 5,860
Long-term debt 25,900 28,450
Common stock 19,000 23,300
Accumulated retained earnings 169,160 170,580
Total liabilities and equity $ 265,840 $ 275,510

Item Source/Use Amount
Cash
Accounts receivable
Inventories
Property, plant, and equipment
Accounts payable
Accrued expenses
Long-term debt
Common stock
Accumulated retained earnings

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