Here are the most recent balance sheets for Country Kettles, Incorporated. 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 allamounts as positive values):

COUNTRY KETTLES, INCORPORATED
Balance Sheet
	2021	2022
Assets
Cash	$ 31,200	$ 30,370
Accounts receivable	70,700	73,840
Inventories	61,600	63,875
Property, plant, and equipment	155,000	165,400
Less: Accumulated depreciation	46,560	50,700
Total assets	$ 271,940	282,785
Liabilities and Equity
Accounts payable	$ 45,700	$ 47,870
Accrued expenses	7,080	6,260
Long-term debt	26,400	29,200
Common stock	24,000	28,800
Accumulated retained earnings	168,760	170,655
Total liabilities and equity	$ 271,940	$ 282,785