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 all amounts as positive values):
COUNTRY KETTLES, INC.
Balance Sheet
December 31, 2016
2015 2016
Assets
Cash $32,400 $31,690
Accounts receivable 71,900 75,280
Inventories 62,800 65,375
Property, plant, and equipment 167,000 179,800
Less: Accumulated depreciation(47,520) (51,900)
Total assets $ 286,580 $ 300,245
Liabilities and Equity
Accounts payable $ 46,900 49,190
Accrued expenses 8,280 7,220
Long-term debt 27,600 31,000
Common stock 36,000 42,000
Accumulated retained earnings167,800 170,835
Total liabilities and equity $286,580 300,245
Item Source/Use Amount
Cash (Click to select)SourceUse $
Accounts receivable (Click to select)UseSource $
Inventories (Click to select)SourceUse $
Property, plant, and equipment (Click to select)UseSource $
Accounts payable (Click to select)SourceUse $
Accrued expenses (Click to select)SourceUse $
Long-term debt (Click to select)SourceUse $
Common stock (Click to select)UseSource $
Accumulated retained earnings(Click to select)UseSource $