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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 $ 31,700 $ 30,920
Accounts receivable 71,200 74,440
Inventories 62,100 64,500
Property, plant, and equipment 160,000 171,400
Less: Accumulated depreciation 46,960 51,200
Total assets $ 278,040 $ 290,060
Liabilities and Equity
Accounts payable $ 46,200 $ 48,420
Accrued expenses 7,580 6,660
Long-term debt 26,900 29,950
Common stock 29,000 34,300
Accumulated retained earnings 168,360 170,730
Total liabilities and equity $ 278,040 $ 290,060

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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