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 $ 32,200 $ 31,470 Accounts receivable 71,700 75,040 Inventories 62,600 65,125 Property, plant, and equipment 165,000 177,400 Less: Accumulated depreciation (47,360 ) (51,700 ) Total assets $ 284,140 $ 297,335 Liabilities and Equity Accounts payable $ 46,700 $ 48,970 Accrued expenses 8,080 7,060 Long-term debt 27,400 30,700 Common stock 34,000 39,800 Accumulated retained earnings 167,960 170,805 Total liabilities and equity $ 284,140 $ 297,335 Item Source/Use Amount Cash $ Accounts receivable $ Inventories $ Property, plant, and equipment $ Accounts payable $ Accrued expenses $ Long-term debt $ Common stock $ Accumulated retained earnings $