51. Return on equity Section 4 - Budgeting (25 points) 1. Calculate the percentage change for each of the following categories of revenues and expenses for FY 2010 through FY 2014. 2. Calculate the average percentage change 3. Use the FY 2014 data and the average percentage change calculated in 2 to prepare a budget for FY 2015 4. Compare actual amounts from FY 2015 to the budget Section 5 - Analysis - (50 points)