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.

Assets
Cash	$	32,400		$	31,690
Accounts receivable		71,900			75,280
Inventories		62,800			65,375
Property, plant, and equipment		167,000			179,800
Less: Accumulated depreciation		(47,520	)		(51,900	)
Total assets	$	286,580		$	300,245
Liabilities and Equity
Accounts payable	$	46,900		$	49,190
Accrued expenses		8,280			7,220
Long-term debt		27,600			31,000
Common stock		36,000			42,000
Accumulated retained earnings		167,800			170,835
Total liabilities and equity	$	286,580		$	300,245
Cash Accounts Receable Inventories Proprty, plant,euipment acounts payable Accrued expenses Long term debt common stock accumlated reatinted earnings