2) Perform Common-Size Analyis for the Years 2019 and 2020

3)Prepare Cash Flow Statement for the Year 2020.

2018 185.000 175.000 220.000 440.000 46.000 ASSETS Cash Account Receivables Note Receivables Merchandise Inventory Prepaid Insurance Expense TOTAL CURRENT ASSETS Land Land Improvements Building Furniture and Fixture Accumulated Depreciation Rights Accumulated Amortization TOTAL NON-CURRENT ASSETS 2019 204.000 200.000 360.000 600.000 36.000 1.400.000 2.000.000 300.000 1.000.000 INCOME STATEMENT 1.066.000 1.900.000 280.000 880.000 2020 240.000 235.000 320.000 650.000 82.000 1.527.000 2.150.000 503.000 1.350.000 580.000 -210.000 1.500.000 -780.000 5.093.000 2019 33.500.000 -320.000 440.000 -880.000 500.000 - 150.000 - 120.000 1.200.000 -240.000 4.340.000 1.280.000 -520.000 4.410.000 Sales Sales Retun&Allowances Sales Discount Net Sales COGS Gross P/L Other Income (losses) Operating Expenses Operating P/L-EBIT Interest Expense Tax Expense Net P/L 2018 28.500.000 -280.000 -820.000 27.400.000 -19.000.000 8.400.000 0 -5.500.000 2.900.000 -500.000 -960.000 1.440.000 32.300.000 -23.000.000 9.300.000 150.000 -5.600.000 3.850.000 -550.000 -1.320.000 1.980.000 2020 38.000.000 -300.000 -900.000 36.800.000 -25.200.000 11.600.000 400.000 -6.900.000 5.100.000 -650.000 -1.780.000 2.670.000 TOTAL ASSETS 5.406.000 5.810.000 6.620.000 300.000 280.000 430.000 450.000 LIABILITIES&EQUITY Account Payables Note Payables Unearned Rent Revenue TOTAL CURRENT LIABILITIES Bank Credits Note Payables TOTAL NON-CURRENT LIABILITII Common Stock Additional Paid in Capital Retained Earnings Treasury Stock TOTAL EQUITY 110.000 820.000 1.100.000 440.000 1.540.000 190.000 940.000 1.000.000 480.000 1.480.000 1.500.000 1.600.000 240.000 -354.000 2.986.000 450.000 530.000 190.000 1.170.000 1.450.000 450.000 1.900.000 2.000.000 1.650.000 340.000 -440.000 3.550.000 1.900.000 1.650.000 280.000 -380.000 3.450.000 TOTAL LIABILITIES & EQUITY 5.406.000 5.810.000 6.620.000 ADDITIONAL INFORMATION: Outstanding Shares Depreciation Expenses Amortization Expense Market Price per Share 2018 1.100.000 90.000 2019 1.250.000 118.000 300.000 2020 1.300.000 133.000 250.000 240.000 18 20 22