use the inconsistant years given (2016 and 2014) of the balance sheet find the percentage difference, then after finding the differences between booth years used the difference to find the adjucted operating activities, investing activities and financial activities then create a new statement of cash flow. Use this information to explain the financial performance of the company

Balance Sheet	2016	2014
Current Assets
Cash And Cash Equivalents	1,370,000	1,510,000
Short Term Investments	-	-
Net Receivables	-	-
Inventory	1,873,000	1,928,000
Other Current Assets	742,000	$992,000
Total Current Assets	3,985,000	4,430,000
Long Term Investments	-	-
Property Plant and Equipment	2,850,000	2,758,000
Goodwill	180,000	180,000
Intangible Assets	92,000	131,000
Accumulated Amortization	-	-
Other Assets	638,000	$661,000
Deferred Long Term Asset Charges	-	-
Total Assets	7,473,000	7,849,000
Current Liabilities 2,535,000		2,445,000
Accounts Payable	2,114,000	2,420,000
Short/Current Long Term Debt	421,000	25,000
Other Current Liabilities	100,000	773,000
Total Current Liabilities	2,535,000	2,445,000
Long Term Debt	1,310,000	1,369,000
Other Liabilities	1,083,000	973,000
Deferred Long Term Liability Charges	-	-
Minority Interest	-	-
Negative Goodwill	-	-
Total Liabilities	4,928,000	4,787,000
Stockholders' Equity 3,062,000		2,545,000
Misc. Stocks Options Warrants	-	-
Redeemable Preferred Stock	-	-
Preferred Stock	-	-
Common Stock	20,000	55,000
Retained Earnings	2,440,000	14,218,000
Treasury Stock	-	-14,218,000
Capital Surplus	-	$2,899,000
Other Stockholder Equity	85,000	135,000
Total Stockholder Equity	2,545,000	3,062,000