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.

COUNTRY KETTLES, INC. Balance Sheet 2019 2020 Assets Cash $ 31,800 $ 31,030 Accounts receivable 71,300 74,560 Inventories 62,200 64,625 Property, plant, and 161,000 172,600 equipment Less: Accumulated depreciation 47,040 51,300 Total assets $279,260 $ 291,515 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 46,300 $ 48,530 7,680 6,740 27,000 30,100 30,000 35,400 $ 168,280 $ 170,745 Total liabilities and equity $279,260 $ 291,515 Source/Use Amount Item Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings