Please help me to answer requirement C only .

A. FINANCIAL STATEMENT ANALYSIS December 31 Balance Sheet Accounts 2016 2017 AMOUNT PERCENT P Cash on Hand P30.00 P52,000 (22,000) (42.30) Marketable Securities 170,00 200,000 (30,000) (15.00) 0 Accounts Receivable, net 100,00 200,000 (100,000) (50.00) Inventories 150,00 100,000 50,000 50.00 Machinery & Equipment, net 340.00 300,000 40,000 13.33 Land and Building, net 110.00 100,000 10,000 10.00 0 Goodwill 80,000 80,000 0.00 Deferred Charges 20,000 18,000 2,000 11.11 Notes Payable 20,000 30,000 (10,000) (33.33) Accounts Payable 122,00 158,000 (36,000) (22.78) 0 Salaries Payable 12.000 (4,000) (33.33) 8.00 0 Long-term Notes-Due 2025 500.00 450,000 50,000 11.11 0 15% Preference Shares, P100 par 100,00 100,000 0.00 Common Shares, P10par 200,00 200,000 0.00 0 Retained Earnings 50,000 100,000 (50,000) (50.00)2017 Income Statement Accounts Sales P1,050,000 Sales returns and allowances 50,000 5% Inventory, December 31, 2017 100,000 10% Inventory, December 31, 2016 150,000 14% Purchases 550,000 52% Selling Expenses 80,000 7% Administrative Expenses 120,000 11% Interest on Long-term notes 50,000 5% Income Taxes, 35% 52,500 5% Additional Information: 1. Dividends paid on preference shares 15,000 1% 2. Dividends paid on common shares 32,500 3% 3. Market price per share of common shares 18