The percent of change in Job and Materials Supplies from 2016 to 2017 is

A. 82.54%

B. 17.80%

C. 8.41%

The increase in Cash could be the result of:

A.the decrease in A/P

B.the decrease in A/R

C.the increase in Accumulated Depreciation - Equipment

D.the increase in Job and Materials Supplies

For the Years Ended June 30, 2017 and June 30, 2016 Dollar Change Percent Change 2017 2016 Assets: Cash Accounts Receivable Job and Materials Supplies Office Supplies Van Accum. Dep. Van Equipment Accum. Dep. Equipment $ 12,100.00 $ 8,450.00 3,250.00 3,500.00 3,150.00 170.00 21,500.00 21,500.00 (12,000.00) 11,000.00) 6,950.00 (5,670.00) (5,270.00) 32,305.00 S 37,450.00 5,750.00 425.00 6,950.00 Total Assets Liabilities: Accounts Payable Wages Payable 5,805.00 2,350.00 1,350.00 6,105.00 13,700.00 300.00 Total Liabilities Owner's Equity: J. Coss, Capital 26,200.00 23,750.00 32,305.00 $ 37,450.00 Total Liabilities & Owner's Equity