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 $ 31,300 $ 30,480 Accounts receivable 70,800 73,960 Inventories 61,700 64,000 Property, plant, and equipment 156,000 166,600 Less: Accumulated depreciation (46,640 ) (50,800 ) Total assets $ 273,160 $ 284,240 Liabilities and Equity Accounts payable $ 45,800 $ 47,980 Accrued expenses 7,180 6,340 Long-term debt 26,500 29,350 Common stock 25,000 29,900 Accumulated retained earnings 168,680 170,670 Total liabilities and equity $ 273,160 $ 284,240 Item Source/Use Amount Cash $ Accounts receivable $ Inventories $ Property, plant, and equipment $ Accounts payable $ Accrued expenses $ Long-term debt $ Common stock $ Accumulated retained earnings $