Here are the most recent balance sheets for Country Kettles, Incorporated. 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, INCORPORATED Balance Sheet 2021 2022 Assets Cash $ 30,600 $ 29,710 Accounts receivable 70,100 73,120 Inventories 61,000 63,125 Property, plant, and equipment 149,000 158,200 Less: Accumulated depreciation 46,080 50,100 Total assets $ 264,620 274,055 Liabilities and Equity Accounts payable $ 45,100 $ 47,210 Accrued expenses 6,480 5,780 Long-term debt 25,800 28,300 Common stock 18,000 22,200 Accumulated retained earnings 169,240 170,565 Total liabilities and equity $ 264,620 $ 274,055