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):

COUNTRY KETTLES, INC.

Balance Sheet20162017AssetsCash$31,400$30,590Accounts receivable70,90074,080Inventories61,80064,125Property, plant, and equipment157,000167,800Less: Accumulated depreciation46,72050,900Total assets$274,380$285,695Liabilities and EquityAccounts payable$45,900$48,090Accrued expenses7,2806,420Long-term debt26,60029,500Common stock26,00031,000Accumulated retained earnings$168,600$170,685Total liabilities and equity$274,380$285,695

ItemSource/UseAmountCash

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$Accounts receivable

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$Inventories

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$Property, plant, and equipment

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$Accounts payable

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$Accrued expenses

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$Long-term debt

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$Common stock

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$Accumulated retained earnings

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$