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.) \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Item } & Source/Use & Amount \\ \hline Cash & & \\ \hline Accounts receivable & \\ \hline Inventories & \\ \hline Property, plant, and equipment & \\ \hline Accounts payable & \\ \hline Accrued expenses & \\ \hline Long-term debt & \\ \hline Common stock & \\ \hline Accumulated retained earnings & \\ \hline \end{tabular}