Johnson Tires Company Uses the Indirect Method to Prepare the Statement

Johnson Tires Company uses the indirect method to prepare the statement of cash flows.Refer to the following comparative balance sheet for Johnson Tires Company and complete the third column to show the increases or decreases.
$\begin{array}{c} \text {Johnson Tires Company}\\ \text { Comparative Balance Sheet}\\ \text { December 31,2017 and 2016}\\\begin{array}{lll}&& & \text { Increase/ } \\&2016&2015&\text { (Decrease }\\\text { Cash } & \$ 39,600 & \$ 19,800 \\\text { Accounts Receivable } & 26,400 & 38,500 \\\text { Merchandise Inventory } & \underline{204,000} & \underline{126,500} \\\text { Total Assets } & \underline{270,000} & \underline{184,800}\end{array}\end{array}$ $$\begin{array} { l l l } \text { Accounts Payable } & 4,000 & 6,600 \\\text { Accrued Liabilities } & 2,400 & 1,100 \\\text { Long-term Notes Payable } & \underline { 100,000 } & \underline { 99,000 } \\\text { Total Liabilities } & \underline { 108,000 } & \underline { 106,700 }\end{array}$$ $$\begin{array} { l l l } \text { Common Stcok } & 36,000 & 2,200 \\\text { Retained Earnings } & 135,600 & 81 , 4 0 0 \\\text { Treasury Stock } & \underline { ( 9,600 ) } & \underline { ( 5,500 ) } \\\text { Total Stockholders' Equity } & \underline { 162,000 } & \underline { 7,100 }\end{array}$$ $\text { Total Liabilities and Stockholders' Equity } \quad \underline{\$ 270,000} \quad \underline{\$ 184.800}$