Problem 26-11 Sources and Uses

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 all amounts as positive values):

COUNTRY KETTLES, INCORPORATED
Balance Sheet
	2021	2022
Assets
Cash	$ 31,600	$ 30,810
Accounts receivable	71,100	74,320
Inventories	62,000	64,375
Property, plant, and equipment	159,000	170,200
Less: Accumulated depreciation	46,880	51,100
Total assets	$ 276,820	288,605
Liabilities and Equity
Accounts payable	$ 46,100	$ 48,310
Accrued expenses	7,480	6,580
Long-term debt	26,800	29,800
Common stock	28,000	33,200
Accumulated retained earnings	168,440	170,715
Total liabilities and equity	$ 276,820	$ 288,605

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