Question 3:

Assets	2015	2016	2017
Current assets
Cash	$50,000	$65,000	57500
Short-term investments	69,000	50,000	59500
Accounts receivable (net)	117,800	102,800	110300
Inventory	123,000	115,000	119000
Total current assets	359,800	332,800	346300
Plant assets (net)	60,000	90,000	75000
Total assets	$419,800	$422,800	421300
Liabilities and Stockholders Equity
Current liabilities
Accounts payable	$48,300	$45,400	46850
Income taxes payable	42,800	41,400	42100
Total current liabilities	91,100	86,800	88950
Bonds payable	20,000	20,000	20000
Total liabilities	111,100	106,800	108950
Stockholders equity Common stock ($5 par)	280,000	300,000	290000
Retained earnings	28,700	16,000	22350
Total stockholders equity	308,700	316,000	312350
Total liabilities and stockholders equity	$419,800	$422,800	421300

Required:

Convert the dollar amount of given Balance sheet into percentage and compare both year with 2015. comment on the trend.