Based on the following in the excel spreadsheet what is the positive and negative trends? And explain why they are positive and negative trends.

Comparative Balance Sheets and Cash Flow Salement Worksheet ASSETS Cash and marketable securities LE 2017 2016 $ $ 33,411 $ $ 16,566 Did Cash Go Up or Down? $ 16,845 w A/R went down (pood or bad for cash) dccounts Receivable 260205 S 1 2 Inventory S 423,819 S 352,740 S 58,563 You collected outstanding Accounts Rec (quickly Explain 210 net 30 payment terms (1.079 You built up/have more inventory on hand in 2014 Explain Economic Order Quantity (E00) (11.339) (40.700) Other current assets Total Current Assets $ 41251 758,686 $ 29 9123 717,986 of of Plant Property and Equipment SL1512675 $ 1403220 S 109455) You bought PP&E in 2017 $ Goodwill and other assets Total Assets LIABILITIES AND EQUITY $ $ 382.145 2.653.506 $ $ 412.565 2.533.771 30.420 (119.735 g cons Parable $ 378.236 $ 332.004 46,232 You owe vendors money but have not pard them yet What is a Mechanics Lien (65 What is the Accrual Accounting concepte Ware Panele Accrued income taxes Total Current Liabilities $ 87 $ 7,862 $ 21.123 $ 16.815 S S 413.848 55 356.6815 57.167 ****8282828 Lene De Bank Nefes 55 3 The loan balance went down during 2014 plin Coloral and forms 756361 Total Liabilities Total Common Equity Total Liabilities and Equity $ 1,093,829 $ 1559677 $ 2.653.506 $ 1,150,196 375 $2.5.271 176 102 Na Income Depreciation Dividends Paid $3,155,818 $212,366 $3,966,412