Statement of Financial Position As of December 31 Assets Current Assets Cash Short-term Investments Accounts Receivable, Net Merchandise Inventory Total Current Assets Property, Plant, and Equipment (net) Total Assets Liabilities and Owner's Equity Current Liabilities Non-Current Liabilities Total abilities Owner's Equity Total Liabilities and Owner's Equity 2017 2016 Increase/(Decrease) Amount Percent 158.000 P 84,000 130,000 192,000 240,000 200,000 500.000 530,000 P1,028,000 1,006,000 2.340.000 2.350.000 13,368.00C P3356.000 P530,000 584,000 800,000 840,000 1,330,000 1.424,000 2,038,000 1.932.000 P3,368,000 3,356,000​