Compute the missing values for the following chart and analyze the financial performance and position of this company. The first year of operations is 2014.

2014 2017 2016 2015 Assets: $ 300 $ 300 $500 $200 Cash Accounts receivable ? 700 300 200 Inventory ? 400 400 500 Land 100 400 400 200 Property, plant, and equipment (net) 800 700 600 700 Liabilities and shareholders' equity: Accounts payable 500 300 200 Bonds payable 700 800 600 500 Common stock ? 600 600 400 Retained earnings 800 600 300 400 1,000 Sales ? 700 1,100 Operating expenses (600) ? ? (400) Net income (100) 400 ? Dividends 200 ? ?