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

$

30,800

$

29,930

Accounts receivable

70,300

73,360

Inventories

61,200

63,375

Property, plant, and equipment

151,000

160,600

Less: Accumulated depreciation

(46,240

)

(50,300

)

Total assets

$

267,060

$

276,965

Liabilities and Equity

Accounts payable

$

45,300

$

47,430

Accrued expenses

6,680

5,940

Long-term debt

26,000

28,600

Common stock

20,000

24,400

Accumulated retained earnings

169,080

170,595

Total liabilities and equity

$

267,060

$

276,965

Item	Source/Use		Amount
Cash	(Click to select)UseSource	$
Accounts receivable	(Click to select)UseSource	$
Inventories	(Click to select)SourceUse	$
Property, plant, and equipment	(Click to select)UseSource	$
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	$