Here 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. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32. Input all amounts as positive values):

COUNTRY KETTLES, INC. Balance Sheet December 31, 2016

2015

2016

Assets

Cash

$

31,500

$

30,700

Accounts receivable

71,000

74,200

Inventories

61,900

64,250

Property, plant, and equipment

158,000

169,000

Less: Accumulated depreciation

(46,800

)

(51,000

)

Total assets

$

275,600

$

287,150

Liabilities and Equity

Accounts payable

$

46,000

$

48,200

Accrued expenses

7,380

6,500

Long-term debt

26,700

29,650

Common stock

27,000

32,100

Accumulated retained earnings

168,520

170,700

Total liabilities and equity

$

275,600

$

287,150

Item	Source/Use		Amount
Cash	(Click to select)SourceUse	$
Accounts receivable	(Click to select)SourceUse	$
Inventories	(Click to select)SourceUse	$
Property, plant, and equipment	(Click to select)UseSource	$
Accounts payable	(Click to select)UseSource	$
Accrued expenses	(Click to select)UseSource	$
Long-term debt	(Click to select)UseSource	$
Common stock	(Click to select)SourceUse	$
Accumulated retained earnings	(Click to select)SourceUse	$