A B c D E

Hoirzontal Analysis of Comparative Balance Sheets

2
3 For Years Ended December 31,2014 and 2013
4 2014 2013
7 Assets
8 Cash $ 33,000 $ 28,000
9 Marketable securities 20,000 22,000
10 Notes Receivab le 5,000 3,000
11 Accounts Receivab le 50,000 56,000
12 Merchand ise Inventory 70,000 43,000
13 Prepaid expenses 6,000 4,000
14 Total current assets 184,000 156,000
15 Property, plant, and equipment 340,000 310,000
16 Total assets $ 524,000 $ 466,000
17
18 Liabilities
19 Accounts payab le $ 41,000 $ 38,000
20 Salaries payab le 2,000 3,500
21 Taxes payab le 4,000 2,000
22 Total current liabilities 47,000 43,500
23 Bonds payable,5% 100,000 100,000
24 Total liabilities 147,000 143,500
25
26 Stockholder's equity:
27 Preferred stock 6%, 40,000 40,000
28 Common stock 175,000 145,500
29 Retained earn ings 162,000 137,000
30
31 Total stockholder's equity 377,000 322,500
32
33 Total l liabilities and stockholders equity $ 524,000 $ 466,000
 Increase or Decrease
Amount Percentage

$ 5,000 17.86%
(2,000) {9.09%)
2,000 66.67%
(6,000) {10.71%)
27,000 62.79%
2,000 50.00%
28,000 17.95%
30,000 9.68%
58,000 12.45%

$ 3,000 7.32%
(1,500) {75.00%)
2,000 50.00%
3,500 7.45%
0.00%
3,500 2.38%

0.00%
29,500 16.86%
25,000 15.43%

54,500 14.46%

58,000 11.07%