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. (Input all amounts as positive values):

COUNTRY KETTLES, INC. Balance Sheet 2016 2017 Assets Cash $ 31,000 $ 30,150 Accounts receivable 70,500 73,600 Inventories 61,400 63,625 Property, plant, and equipment 153,000 163,000 Less: Accumulated depreciation 46,400 50,500 Total assets $ 269,500 $ 279,875 Liabilities and Equity Accounts payable $ 45,500 $ 47,650 Accrued expenses 6,880 6,100 Long-term debt 26,200 28,900 Common stock 22,000 26,600 Accumulated retained earnings $ 168,920 $ 170,625 Total liabilities and equity $ 269,500 $ 279,875

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