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 $ 31,800 $ 31,030 Accounts receivable 71,300 74,560 Inventories 62,200 64,625 Property, plant, and equipment 161,000 172,600 Less: Accumulated depreciation (47,040 ) (51,300 ) Total assets $ 279,260 $ 291,515 Liabilities and Equity Accounts payable $ 46,300 $ 48,530 Accrued expenses 7,680 6,740 Long-term debt 27,000 30,100 Common stock 30,000 35,400 Accumulated retained earnings 168,280 170,745 Total liabilities and equity $ 279,260 $ 291,515 Item Source/Use Amount Cash $ Accounts receivable $ Inventories $ Property, plant, and equipment $ Accounts payable $ Accrued expenses $ Long-term debt $ Common stock $ Accumulated retained earnings $