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 $ 31,200 $ 30,370 Accounts receivable 70,700 73,840 Inventories 61,600 63,875 Property, plant, and equipment 155,000 165,400 Less: Accumulated depreciation (46,560 ) (50,700 ) Total assets $ 271,940 $ 282,785 Liabilities and Equity Accounts payable $ 45,700 $ 47,870 Accrued expenses 7,080 6,260 Long-term debt 26,400 29,200 Common stock 24,000 28,800 Accumulated retained earnings 168,760 170,655 Total liabilities and equity $ 271,940 $ 282,785 Item Source/Use Amount Cash $ Accounts receivable $ Inventories $ Property, plant, and equipment $ Accounts payable $ Accrued expenses $ Long-term debt $ Common stock $ Accumulated retained earnings $