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 Accounts receivable Inventories Property, plant, and equipment S 31,900 S 31,140 74,680 64,750 173,800 (47,120) (51,400) 71,400 62,300 162,000 Less: Accumulated depreciation Total assets $ 280,480 $292,970 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings S 46,400 $ 48,640 6,820 30,250 36,500 170,760 7,780 27,100 31,000 168,200 Total liabilities and equity $280,480 $292,970 Source/Use Amount Item Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings (Click to select) S (Click to select) vS (Click to select) S | (Click to select) (Click to select) S (Click to select) vS (Click to select) S (Click to select) vS (Click to select Click to select) Use Source