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 32,300 31,580 71.800 75,160 62,700 65.250 166.000 178.600 Accounts receivable Inventories Property, plant, and equipment Less: Accumulated depreciation (47,440) (51,800 Total assets 285,360 298,790 Liabilities and Equity Accounts payable 46,800 49,080 8,180 Accrued expenses 7.140 27,500 30,850 35.000 40,900 167.880 170,820 Long-term debt Common stock Accumulated retained earnings Total liabilities and equity 285,360 298,790