arks: 1 mark for each line) (CLOS-) Comparative information taken from the Wells Company financial statements is shown below: (a) Notes receivable (b) Accounts receivable Retained earnings income taxes payable (c) Sales 2009 20,000 182,000 2008 15000 140,000 10,000 20,000 44,000 960,000 20,000 750,000 Instructions: Using horizontal analysis, show the percentage change from 2008 to 2009 with 2008 as the base year and interpret the result for