Following are the most recent balance sheets for King Fisher Aviation.

Excluding accumulated depreciation, determine whether each item is a use of cash, and the amount:

Balance Sheet 2015 2016 $ Assets Cash Accounts receivable Inventories Property, plant, and equipment Less: Accumulated depreciation Total assets 49,280 $ 98,155 82,400 223,994 76,174 377,655 $ 44,816 101,412 87,715 242,085 85,688 390,340 $ $ Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Total liabilities and equity 74,511. $ 10,790 48,000 25,000 219,354 377,655 $ 49,496 7,740 44,000 30,000 259,104 390,340 $ Source or Use Amount Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings