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. (Input all amounts as positive values): 2020 COUNTRY KETTLES, INC. Balance Sheet 2019 Assets Cash $ 32,000 Accounts receivable 71,500 Inventories 62,400 Property, plant, and 163,000 equipment Less: Accumulated 47,200 depreciation $ 31,250 74,800 64,875 175,000 51,500 Total assets $281,700 $294,425 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 46,500 7,880 27,200 32,000 $ 48,750 6,900 30,400 37,600 $ 170,775 $ 168,120 Total liabilities and equity $281,700 $294,425 Item Source/Use Amount Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings