Here are the most recent balance sheets fo r y 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): 2019 COUNTRY KETTLES, INC. Balance Sheet 2018 Assets Cash $ 31,600 Accounts receivable 71,100 Inventories 62.000 Property, plant, and 159.000 equipment Less: Accumulated (46,880) depreciation $ 30,810 74,320 64,375 170,200 (51,100) Total assets $276,820 $288,605 $ $ Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings 46,100 7,480 26,800 28,000 168,440 48,310 6,580 29,800 33,200 170,715 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