Input area:
	Balance Sheet
		2011	2012
	Assets
	Cash	$ 49,280	$ 44,816
	Accounts receivable	98,155	101,412
	Inventories	82,400	87,715
	Property, plant, and equipment	223,994	242,085
	Less: Accumulated depreciation	76,174	85,688
	Total assets	$ 377,655	$ 390,340
	Liabilities and Equity
	Accounts payable	$ 74,511	$ 49,496
	Accrued expenses	10,790	7,740
	Long-term debt	48,000	44,000
	Common stock	25,000	30,000
	Accumulated retained earnings	219,354	259,104
	Total liabilities and equity	$ 377,655	$ 390,340
	Output area:
		Source or Use?	Amount
	Cash	$ 30,400	$ 29,520
	Accounts receivable	$ 69,904	$ 73,344
	Inventories	$ 60,800	$ 63,736
	Property, plant, and equipment	$ 147,000	$ 157,180
	Accounts payable
	Accrued expenses
	Long-term debt
	Common stock
	Accumulated retained earnings

Input area:

Balance Sheet

2011

2012

Assets

Cash

$ 49,280

$ 44,816

Accounts receivable

98,155

101,412

Inventories

82,400

87,715

Property, plant, and equipment

223,994

242,085

Less: Accumulated depreciation

76,174

85,688

Total assets

$ 377,655

$ 390,340

Liabilities and Equity

Accounts payable

$ 74,511

$ 49,496

Accrued expenses

10,790

7,740

Long-term debt

48,000

44,000

Common stock

25,000

30,000

Accumulated retained earnings

219,354

259,104

Total liabilities and equity

$ 377,655

$ 390,340

Output area:

Source or Use?

Amount

Cash

Accounts receivable

Inventories

Property, plant, and equipment

Accounts payable

Accrued expenses

Long-term debt

Common stock

Accumulated retained earnings

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:

Assets

2015

2016

Cash

49,280

44,816

Accounts Receivable

98,155

101,412

Inventories

82,400

87,715

Property, Plant, and Equipment

223,994

242,085

Less: Accumulated depreciation

76,174

85,688

Total Assets

377,655

390,340

Liabilities and Equity

2015

2016

Accounts Payable

74,511

49,496

Accrued Expenses

10,790

7,740

Long-term debt

48,000

44,000

Common stock

25,000

30,000

Accumulated Retained Earnings

219,354

259,104

Total Liabilities and Equity.

377,655

390,340