BALANCE SHEETS INCOME STATEMENT 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 2018 35.000 125.000 220.000 440.000 46.000 866.000 1.400.000 260.000 BB0.000 440.000 - 120.000 1.200.000 -240.000 3.840.000 2019 54.000 100.000 360.000 600.000 36.000 1.150.000 1.500.000 300.000 1.000.000 500.000 -150.000 1.200.000 -580.000 3.770.000 2020 40.000 185.000 320.000 650.000 82.000 1.277.000 1.350.000 503.000 1.250.000 580.000 -210.000 1.500.000 -780.000 4.193.000 Sales Sales Retun&Allowances Sales Discount Net Sales COGS Gross P/L Other incomeflosses) Operating Expenses Operating P/L-EBIT Interest Expense Tax Expense Net P/L 2018 28.500.000 -280.000 -B20.000 27.400.000 -19.000.000 8.400.000 0 -5.500.000 2.900.000 -500.000 -960.000 1.440.000 2019 33.000.000 -320.000 -BB0.000 31.800.000 -23.500.000 8.300.000 150.000 -5.800.000 2.650.000 -620.000 -812.000 1.218.000 2020 37.500.000 -300.000 -900.000 36.300.000 -25.200.000 10.100.000 200.000 -7.100.000 3.200.000 -650.000 -1.020.000 1.530.000 TOTAL ASSETS 4.706.000 4.920.000 5.470.000 LIABILITIES&EQUITY Account Payables Note Payables Unearned Rent Revenue TOTAL CURRENT LIABILITIES Bank Credits Note Payables TOTAL NON-CURRENT LIABILIT Common Stock Additional Paid in Capital Retained Earnings Treasury Stock TOTAL EQUITY 200.000 350.000 190.000 740.000 1.000.000 260.000 1.200.000 1.200.000 1.600.000 240.000 -354.000 2.686.000 280.000 430.000 110.000 820.000 900.000 350.000 1.250.000 1.300.000 1.650.000 280.000 -380.000 2.850.000 250.000 530.000 140.000 920.000 1.250.000 250.000 1.500.000 1.500.000 1.650.000 340.000 -440.000 3.050.000 TOTAL LIABILITIES & EQUITY 4.706.000 4.920.000 5.470.000 Required: Perform Common Size Balance Sheets and Income Statement for the years 2019 and 2020 along with your comments Perform Year-To-Year change and Index Number Trend Analysis for the years 2019 and 2020 along with your comments