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 allamounts as positive values):

COUNTRY KETTLES, INC. Balance Sheet December 31, 2016
	2015		2016
Assets
Cash	$	31,000		$	30,150
Accounts receivable		70,500			73,600
Inventories		61,400			63,625
Property, plant, and equipment		153,000			163,000
Less: Accumulated depreciation		(46,400	)		(50,500	)
Total assets	$	269,500		$	279,875
Liabilities and Equity
Accounts payable	$	45,500		$	47,650
Accrued expenses		6,880			6,100
Long-term debt		26,200			28,900
Common stock		22,000			26,600
Accumulated retained earnings		168,920			170,625
Total liabilities and equity	$	269,500		$	279,875

Item	Source/Use		Amount
Cash	(Click to select)UseSource	$
Accounts receivable	(Click to select)UseSource	$
Inventories	(Click to select)UseSource	$
Property, plant, and equipment	(Click to select)UseSource	$
Accounts payable	(Click to select)SourceUse	$
Accrued expenses	(Click to select)UseSource	$
Long-term debt	(Click to select)UseSource	$
Common stock	(Click to select)SourceUse	$
Accumulated retained earnings	(Click to select)UseSource	$