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	$	32,000		$	31,250
Accounts receivable		71,500			74,800
Inventories		62,400			64,875
Property, plant, and equipment		163,000			175,000
Less: Accumulated depreciation		(47,200	)		(51,500	)
Total assets	$	281,700		$	294,425
Liabilities and Equity
Accounts payable	$	46,500		$	48,750
Accrued expenses		7,880			6,900
Long-term debt		27,200			30,400
Common stock		32,000			37,600
Accumulated retained earnings		168,120			170,775
Total liabilities and equity	$	281,700		$	294,425

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