Below are the most recent balance sheets for Country Kettles, Incorporated. 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, INCORPORATED
Balance Sheets
	2019	2020
Assets
Cash	$ 40,414	$ 39,291
Accounts receivable	93,041	97,621
Inventories	80,925	94,833
Property, plant, and equipment	199,474	209,207
Less: Accumulated depreciation	60,830	66,419
Total assets	$ 353,024	$ 374,533
Liabilities and Equity
Accounts payable	$ 65,489	$ 67,855
Accrued expenses	8,359	7,497
Long-term debt	34,074	37,180
Common stock	21,000	25,300
Accumulated retained earnings	224,102	236,671
Total liabilities and equity	$ 353,024	$ 374,533

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