Problem 18-12 Sources and Uses (LO4) Below 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 (Input all amounts as positive values): 2017 COUNTRY KETTLES, INC. Balance Sheets 2016 Assets Cash $ 31,800 Accounts receivable 71,300 Inventories 62,200 Property, plant, and 161,000 equipment Less: Accumulated 47,040 depreciation $ 31,030 74,560 64,625 172,600 51,300 Total assets $279,260 $ 291,515 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 46,300 7,680 27,000 30,000 $ 48,530 6,740 30,100 35,400 168,280 170,745 Total liabilities and equity $279,260 $ 291,515 Item Source/Use Amount Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings