here are the most recent balance sheets for country kettles, incorporated. 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, incorporated balance sheet 2021 2022 assets cash $ 32,300 $ 31,580 accounts receivable 71,800 75,160 inventories 62,700 65,250 property, plant, and equipment 166,000 178,600 less: accumulated depreciation 47,440 51,800 total assets $ 285,360 298,790 liabilities and equity accounts payable $ 46,800 $ 49,080 accrued expenses 8,180 7,140 long-term debt 27,500 30,850 common stock 35,000 40,900 accumulated retained earnings 167,880 170,820 total liabilities and equity $ 285,360 $ 298,790