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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.(Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32. Input allamounts as positive values):

COUNTRY KETTLES, INC. Balance Sheet December 31, 2016
	2015		2016
Assets
Cash	$	30,500		$	29,600
Accounts receivable		70,000			73,000
Inventories		60,900			63,000
Property, plant, and equipment		148,000			157,000
Less: Accumulated depreciation		(46,000	)		(50,000	)
Total assets	$	263,400		$	272,600
Liabilities and Equity
Accounts payable	$	45,000		$	47,100
Accrued expenses		6,380			5,700
Long-term debt		25,700			28,150
Common stock		17,000			21,100
Accumulated retained earnings		169,320			170,550
Total liabilities and equity	$	263,400		$	272,600

Item	Source/Use		Amount
Cash	(Click to select)SourceUse	$
Accounts receivable	(Click to select)UseSource	$
Inventories	(Click to select)UseSource	$
Property, plant, and equipment	(Click to select)SourceUse	$
Accounts payable	(Click to select)SourceUse	$
Accrued expenses	(Click to select)UseSource	$
Long-term debt	(Click to select)SourceUse	$
Common stock	(Click to select)SourceUse	$
Accumulated retained earnings	(Click to select)SourceUse	$