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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Assets Cash Accounts receivable Inventories Property, plant, and equipment Less: Accumulated depreciation Total assets Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Total liabilities and equity COUNTRY KETTLES, INC. Balance Sheet 2021 $40,414 93,041 80,925 199,474 60,830 $353,024 $ 65,489 8,359 34,074 21,000 224,102 $353,024 2022 $ 39,291 97,621 94.833 209,207 66,419 $374,533 $ 67,885 7,497 37,180 25,300 236,671 $374,533