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): 2017 COUNTRY KETTLES, INC. Balance Sheets 2016 Assets Cash $ 32,200 Accounts receivable 71,700 Inventories 62,600 Property, plant, and 165,000 equipment Less: Accumulated 47,360 depreciation $ 31,470 75,040 65,125 177,400 51,700 Total assets $284,140 $297,335 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 46,700 8,080 27,400 34,000 167,960 $ 48,970 7,060 30,700 39,800 170,805 Total liabilities and equity $ 284,140 $297,335 Source/Use Amount Item Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings