Refer to the balance sheets of John H. Harland Company in the separate annual report booklet. Perform horizontal and vertical analyses of the assets section of the balance sheets for December 31, 1995, and 1996. Horizontal analysis involves showing the dollar amount and percentage increase or decrease of 1996 amounts over 1995 amounts. Vertical analysis involves

showing the percentage of total assets that each asset represents as of December 31,1996 , and December 31, 1995. Write comments on any important changes between the two years that are evidence of decisions made by management.