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. COUNTRY KETTLES, INC. Balance Sheet December 31, 2016 2015 2016 Assets Cash $ 31,000 $ 30,150 Accounts receivable 70,500 73,600 Inventories 61,400 63,625 Property, plant, and equipment 153,000 163,000 Less: Accumulated depreciation (46,400 ) (50,500 ) Total assets $ 269,500 $ 279,875 Liabilities and Equity Accounts payable $ 45,500 $ 47,650 Accrued expenses 6,880 6,100 Long-term debt 26,200 28,900 Common stock 22,000 26,600 Accumulated retained earnings 168,920 170,625 Total liabilities and equity $ 269,500 $ 279,875

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