The Castillo Products Company was started in 2014.The company manufactures components for personal decision assistant (PDA) products and for other hand-held electronic products.A difficult operating year 2015 was followed by a profitable 2016.However, the founders (Cindy and Rob Castillo) are still concerned about the venture's liquidity position and the amount of cash being used to operate the firm.Following are income statements and balance sheets for the Castillo Products Company for 2015 and 2016.