Doubting what counts as what. a quick explanation would be appreciated

December 31 2013 2014 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 46,640 50,800 depreciation Total assets $ 273,160 $284,240 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 45,800 $ 47,980 7,180 6,340 26,500 29,350 25,000 29,900 $168,680 $ 170,670 Total liabilities and equity $273.160 $284.240 Amount Source/Use Source Use Use LA LA A Use Item Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Source Use LA LA LA LA Source