Comparative financial statement data for Tanfield, Inc. follow: TANFIELD, INC. Comparative Income Statement Years Ended December 31, 2015 and 2014 2015 2014 Net Sales $460,000 $422,000 Cost of Goods Sold 239,000 212,000 Gross Profit 221,000 210,000 Operating Expenses 138,000 136,000 Income From Operations 83,000 74,000 Interest Expense 13,000 16,000 Income Before Income Tax 70,000 58,000 Income Tax Expense 19,000 21,000 Net Income $51,000 $37,000 TANFIELD, INC. Comparative Balance Sheet December 31, 2015 and 2014 2015 2014 2013* Assets Current Assets: Cash $91,000 $88,000 Accounts receivable, Net 113,000 121,000 $106,000 Merchandise inventory 144,000 158,000 204,000 Prepaid expenses 16,000 3,000 Total current assets 364,000 370,000 Property, plant, and equipment, net 217,000 176,000 Total assets $581,000 $546,000 $602,000 Liabilities Total current liabilities $227,000 240,000 Long-term liabilities 117,000 96,000 Total liabilities $344,000 $336,000 Stockholders Equity Preferred Stock, 3% $92,000 $92,000 Common Stockholders Equity, no par 145,000 118,000 $89,000 Total Liabilities and Stockholders Equity $581,000 $546,000

1. Market price of Tanfields common stock: $86.58 at December 31, 2015, and $46.54 at December 31, 2014. 2. Common shares outstanding: 12,000 during 2015 and 10,000 during 2014 and 2013. 3. All sales are on credit.

QUESTION: Decide (a) whether Tanfields ability to pay debts and to sell inventory improved or deteriorated during 2015 and (b) whether the investment attractiveness of its common stock appears to have increased or decreased.