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
	2018				2019
Assets
Cash	$	31,700			$	30,920
Accounts receivable		71,200				74,440
Inventories		62,100				64,500
Property, plant, and equipment		160,000				171,400
Less: Accumulated depreciation		(46,960	)			(51,200	)
Total assets	$	278,040			$	290,060
Liabilities and Equity
Accounts payable	$	46,200			$	48,420
Accrued expenses		7,580				6,660
Long-term debt		26,900				29,950
Common stock		29,000				34,300
Accumulated retained earnings		168,360				170,730
Total liabilities and equity	$	278,040			$	290,060

Item	Source/Use	Amount
Cash
Accounts receivable
Inventories
Property, plant, and equipment
Accounts payable
Accrued expenses
Long-term debt
Common stock
Accumulated retained earnings