Cash Flow Statement									2016			2017
Cash, beginning of year									$ 1,512.00			$ 1,176.00
Operating Activities
	Net Income								$ 1,627.00			$ 2,827.00
	Plus Depreciation								$ 908.00			$ 1,292.00
	Minus increase in accounts receivable								$ (4,034.00)			$ (5,648.00)
	Minus increase in inventory								$ (3,302.00)			$ (4,732.00)
	Minus increase in prepaid expenses								$ (1,360.00)			$ (1,700.00)
	Plus increase in accounts payable								$ 2,388.00			$ 3,997.00
	Plus increase in income taxes payable								$ 252.00			$ -
	Plus increase in accruals & other cur. Liab.								$ 1,365.00			$ 1,656.00
		Net Cash from operating activities							$ (2,156.00)			$ (2,308.00)
Investment Activities
	Fixed asset acquisitions								$ (2,780.00)			$ (3,838.00)
	Change in intangible assets								$ (21.00)			$ (17.00)
	Change in all other noncurrent activities								$ (467.00)			$ (195.00)
		Net Cash from investing activities							$ (3,268.00)			$ (4,050.00)
Financing Activities
	Change in notes payable								$ 2,038.00			$ 3,080.00
	Change current maturities--L.T.D.								$ 452.00			$ 786.00
	Change in long-term debt								$ 3,160.00			$ 3,250.00
	Change in Com Stock & paid-in cap								$ -			$ -
	Dividends paid								$ (562.00)			$ (837.00)
		Net Cash from financing Activities							$ 5,088.00			$ 6,279.00
Net Change in Cash									$ (336.00)			$ (79.00)
Cash, end of year									$ 1,176.00			$ 1,097.00

Referring to HTCMs statement of cash flow for 2016 and 2017, assess HTCMs cash flow situation noting both inflows and outflows?