Below are the most recent balance sheets for Country Kettles, Incorporated. Excluding accumulated depreciation, determine whether each item is a source or a use cash, and the amount. (Input all amounts as positive values.) COUNTRY KETTLES, INCORPORATED Balance Sheets 2019 2020 Assets Cash $ 31,900 $31,140 Accounts receivable 71,400 74,680 Inventories 62,300 64,750 Property, plant, and equipment 162,000 173,800 Less: Accumulated 47,120 51,400 depreciation Total assets $ 280,480 $ 292,970 Liabilities and Equity Accounts payable $ 46,400 $ 48,640 Accrued expenses 7,780 6,820 Long-term debt 27,100 30,250 Common stock 31,000 36,500 Accumulated retained earnings 168,200 170,760 Total liabilities and equity $280,480 $ 292,970 Item Source/Use Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Amount