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 $ 30,500 $ 29,600 Accounts receivable 70,000 73,000 Inventories 60,900 63,000 Property, plant, and equipment 148,000 157,000 Less: Accumulated depreciation (46,000 ) (50,000 ) Total assets $ 263,400 $ 272,600 Liabilities and Equity Accounts payable $ 45,000 $ 47,100 Accrued expenses 6,380 5,700 Long-term debt 25,700 28,150 Common stock 17,000 21,100 Accumulated retained earnings 169,320 170,550 Total liabilities and equity $ 263,400 $ 272,600 Item Source/Use Amount Cash $ Accounts receivable $ Inventories $ Property, plant, and equipment $ Accounts payable $ Accrued expenses $ Long-term debt $ Common stock $ Accumulated retained earnings $