Calculate horizontal analysis change in percentage when the prior year has a zero balance

   

1 Data for Montana Jack's Outfitters and Supply 3 4 Balance Sheets 5 6 Assets 7 Cash 8 Accounts receivable, net 9 Merchandise Inventory 10 Other current assets B 2018 O 2019 D 2020 E 2021 $33,655 $108,000 $65,000 $72,000 $229,910 $300,000 $328,000 $439,000 $685,435 $798,000 $813,000 $894,000 $0 $0 $57,000 $61,000 F Common-size Analysis 2019 H 7.03% 19.52% 51.92% 0.00% 2020 3.90% 19.68% 48.77% 3.42% 2021 Horizontal Analysis 2020 3.92% 23.91% 2019 220.90% 30.49% 48.69% 16.42% 3. #DIV/0! -39.81% 9.33% 1.88% #DIV/0! M 2021 10.77% 33.84% 9.96% 7.02%