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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

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
2018 2019
Assets
Cash $ 31,100 $ 30,260
Accounts receivable 70,600 73,720
Inventories 61,500 63,750
Property, plant, and equipment 154,000 164,200
Less: Accumulated depreciation (46,480 ) (50,600 )
Total assets $ 270,720 $ 281,330
Liabilities and Equity
Accounts payable $ 45,600 $ 47,760
Accrued expenses 6,980 6,180
Long-term debt 26,300 29,050
Common stock 23,000 27,700
Accumulated retained earnings 168,840 170,640
Total liabilities and equity $ 270,720 $ 281,330

Item Source/Use Amount
Cash
Accounts receivable
Inventories
Property, plant, and equipment
Accounts payable
Accrued expenses
Long-term debt
Common stock
Accumulated retained earnings

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