Here are the most recent balance sheets for Country Kettles, Incorporated. 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): 2022 COUNTRY KETTLES, INCORPORATED Balance Sheet 2021 Assets Cash $ 30,500 Accounts receivable 70,000 Inventories 60,900 Property, plant, and equipment 148,000 Less: Accumulated depreciation 46,000 $ 29,600 73,000 63,000 157,000 50,000 Total assets $ 263,400 272,600 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Total liabilities and equity $ 45,000 6,380 25,700 17,000 169,320 $ 47,100 5,700 28,150 21,100 170,550 os $ 263,400 $ 272,600 Accrued expenses Long-term debt Common stock Accumulated retained earnings 6,380 25,700 17,000 169,320 5,700 28,150 21,100 170,550 K Total liabilities and equity $ 263,400 $ 272,600 Source/Use Amount Item Cash ces Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings