COMFY HOME COMPANY Balance Sheet As of December 31, 2016 2017 difference COMFY HOME COMPANY Income Statement Current Assets: Current Liabilities: For the year ending December 31, 2017 Cash $ 110,000 $ 95,000 -15,000 Accounts Payable $ 90,000 $ 192,000 $102,000 Accounts receivable $ 140,000 $ 310,000 140,000 Salaries and wages payable $ 20,000 $ 28,000 $8,000 Inventories $ 310,000 $ 358,000 48,000 Current portion of bank loan $ 45,000 $ 45,000 $0 Total Revenue $ 1,598,000 Prepaid expenses $ 25,000 $ 33,000 8,000 Deferred revenue $ 15,000 $ 23,000 $8,000 Cost of Goods Sold $ 958,000 Total Current Assets $ 585,000 $ 796,000 181,000 Total Current Liabilities $ 170,000 $ 288,000 $118,000 Gross Profit $ 640,000 Salaries and wages $ 195,000 Non-Current Assets: Non-Current Liabilities: Marketing expenses $ 48,000 Furniture and fixtures $ 120,000 $ 135,000 15,000 Bank Loan $ 300,000 $ 255,000 -45,000 Selling, General, and Administrative $ 93,000 Buildings and property $ 450,000 $ 500,000 50,000 Total Non-Current Liabilities $ 300,000 $ 255,000 ($45,000) Insurance expense $ 39,000 (Accumulated Depreciation) $ (154,000) $ (194,000) -40,000 Depreciation expense $ 40,000 Total Non-Current Assets $ 416,000 $ 441,000 25,000 Owners' Equity: Operating Profit $ 225,000 Contributed Capital $ 250,000 $ 250,000 $0 Interest $ 27,000 Retained earnings $ 281,000 $ 444,000 163,000 Taxes $ 35,000 Total Equity $ 531,000 $ 694,000 Net Income $ 163,000 Total Assets $ 1,001,000 $ 1,237,000 236,000 Total Liabilities and Owners' Equity $ 1,001,000 $ 1,237,000 236,000 COMFY HOME COMPANY Balance Sheet As of December 31, 2017 Current Assets: Current Liabilities: Cash $ 95,000 Accounts Payable $ 192,000 Accounts receivable $ 310,000 Salaries and wages payable $ 28,000 Inventories $ 358,000 Current portion of bank loan $ 45,000 Prepaid expenses $ 33,000 Deferred revenue $ 23,000 Total Current Assets $ 796,000 Total Current Liabilities $ 288,000 Non-Current Assets: Non-Current Liabilities: Furniture and fixtures $ 135,000 Bank Loan $ 255,000 Buildings and property $ 500,000 Total Non-Current Liabilities $ 255,000 (Accumulated Depreciation) $ (194,000) Total Non-Current Assets $ 441,000 Owners' Equity: Contributed Capital $ 250,000 Retained earnings $ 444,000 Total Equity $ 694,000 Total Assets $ 1,237,000 Total Liabilities and Owners' Equity $ 1,237,000

I need to calculate net cash for Operating Activities, Investing Activites, Financing Activities.