3 The comparative statements of financial position for Muscat Co. are presented below: Muscat Co. tof comparative statements of financial position as of December 31 Items estion 2016 2017 220,000 240,000 Building Retained Earnings Account Receivable Share Capital 240,000 260,000 160,000 260,000 280,000 350,000 Land 120,000 Non-Current Liabilities 160,000 Equipment Cash 160,000 140,000 220,000 100,000 180,000 100,000 290,000 Current Liabilities 120,000 Using Horizontal Analysis, the total difference in amount for Buildings is: C 3 The comparative statements of financial position for Muscat Co. are presented below: Muscat Co. tof comparative statements of financial position as of December 31 Items estion 2016 2017 220,000 240,000 Building Retained Earnings Account Receivable Share Capital 240,000 260,000 160,000 260,000 280,000 350,000 Land 120,000 Non-Current Liabilities 160,000 Equipment Cash 160,000 140,000 220,000 100,000 180,000 100,000 290,000 Current Liabilities 120,000 Using Horizontal Analysis, the total difference in amount for Buildings is: C