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