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 $ 32,100 Accounts receivable 71,600 Inventories 62,500 Property, plant, and 164,000 equipment Less: Accumulated 47,280 depreciation $ 31,360 74,920 65,000 176,200 51,600 Total assets $282,920 $295,880 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 46,600 $ 48,860 7,9806 ,980 27,300 30,550 33,000 38,700 168,040 170,790 Total liabilities and equity $282,920 $295,880 Item Source/Use Amount Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings