ASSETS 2017 2016 Increase Decrease

AMOUNT PERCENT
Current Assets
Cash P 160,000 P 85,000 P 75,000 88.02%
Short-term Investment 132,000 193,000 (61,000) (31.61)%
Accounts Receivable, Net 242,000 201,000 41,000 20.40
Merchandise Inventory 502,000 531,000 (29,000) (5.46)%

Total Current Assets P 1,036,000 P 1,010,000 P 26,000 2.57 %

Property, Plan, and Equipment(net) 2,342,000 2,351,000 (9,000) .38)

Total Assets 3,378,000 P 3,361,000 P 17,000

LIABILITIES AND OWMER'S EQUITY

Current Liabilities 534,000 586,000 (8.87)
Non-Current Liabilities 802,000 842,000 (40,000)
Total Liabilities P 1,336,000 P 1,428,000
Oner's Equity 2,042,000 1,933,000
Total Liabilities and Owner's Equity P 3,378,00 P 3,361,000