ClubLink Enterprises Limited is Canada's largest golf course and resort owner. The following selected information is available for three recent fiscal years:
CLUBLINK ENTERPRISES LIMITED
Statement of Financial Position
December 31
(In thousands)

CLUBLINK ENTERPRISES LIMITED
Income Statement
Year Ended December 31
(In thousands)

ClubLink had 18,192, 18,939, and 18,917 golf club members as at December 31, 2012, 2011, and 2010, respectively.
Instructions
(a) Using horizontal analysis, calculate the percentage of the base-year amount for each of the statement of financial position and income statement items, assuming 2010 is the base year.
(b) Identify the key components in Club Link's statement of financial position and income statement that are primarily responsible for the change in the company's financial position and performance over the three-year period?

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2012 2011 2010 Assets Current assets Non-current assets Total assets Liabilities and Shareholders' Equit Liabilities $ 9,530 643,059 652,589 S 13,891 648,241 $662,132 11,731 599,681 $611,412 Current liabilities Non-current liabilities $51,194 419,123 470,317 182,272 652,589 $61,488 411,102 472,590 189,542 $662,132 $ 48,631 406,984 455,615 155,797 $611,412 Total liabilities Shareholders equity Total liabilities and shareholders' equity 2012 2011 2010 Revenue Operating expenses Profit from operations Other revenues and expenses $215,160 174,795 40,635 $216,254 179,289 36,965 $205,195 167,630 37,565 3 Interest expense Other Profit before income tax Income tax expense Profit 21,189 427 18,749 4,198 14,551 21,709 (6,777) 22,033 5,645 $16,388 22,108 (344) 15,801 3,959 $ 11,842