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 all amounts as positive values): COUNTRY KETTLES, INC. Balance Sheet December 31, 2016 2015 2016 Assets Cash $ 32,400 $ 31,690 Accounts receivable 71,900 75,280 Inventories 62,800 65,375 Property, plant, and equipment 167,000 179,800 Less: Accumulated depreciation (47,520 ) (51,900 ) Total assets $ 286,580 $ 300,245 Liabilities and Equity Accounts payable $ 46,900 $ 49,190 Accrued expenses 8,280 7,220 Long-term debt 27,600 31,000 Common stock 36,000 42,000 Accumulated retained earnings 167,800 170,835 Total liabilities and equity $ 286,580 $ 300,245 Item Source/Use Amount Cash $ Accounts receivable $ Inventories $ Property, plant, and equipment $ Accounts payable $ Accrued expenses $ Long-term debt $ Common stock $ Accumulated retained earnings $