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:

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COUNTRY KETTLES, INC. Balance Sheet 2015 2016 $ 48,180 100,155 83.600 225,992 s 45,815 105,413 89,716 249,086 77.i94 (85.579) $404.451 Accounts receivable Property, plant, and equipment Total assets Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Total liabilities and equity $380,733 $ 72,522 10,980 49,500 $ 50,396 9,840 45,000 222,731 269.215 $404,451