Can someone look at my horizontal and vertical analysis of the balance sheet and income statement to make sure it is correct? Thank You. Also, how would I calculate the solvency ratio?

Chester, Inc. Income Statement For the Year Ending December 31, 2015 Revenue: Sales Less: Sales Return Net sales Less: Cost of Goods Sold Gross Profit Less: Expenses Administrative Wages Expense Advertising Expense Auto Expenses Bad Debt Expense Bonus Expense Depreciation Expense Freight Insurance Expense Legal and Professional Expense Maintenance Expense Miscellaneous Office Expense Payroll Tax Expense Pension/Profit-Sharing Plan Ex Phone Postal Property Tax Expense Rent or Lease Expense Research and Development Utilities Warehouse Salaries Warranty Expense Total Expenses Net Operating Income Add: Other Income Income from Investments Interest Income 2014 2013 288,876,206 23,110,096 265,766,110 271,839,067 12,432,247 259,406,820 307,716,148 5,621,979 302,094,169 179,103,248 86,662,862 161,029,981 98,376,839 176,961,437 125,132,732 19,706,506 1,058,391 214,001 13,900,800 459,000 617,155 4,325,068 951,774 8,987,069 87,641 25,390 1,609,342 3,366,000 53,651 79,360 101,319 2,230,615 3,080,313 155,600 5,270,689 18,344,399 1,161,276 235,763 5,875,403 504,000 581,102 4,749,095 1,045,085 11,037,039 96,020 27,803 1,767,149 3,696,000 57,911 87,140 110,252 1,370,273 532,425 170,765 5,848,120 21,094,132 1,121,425 261,218 2,028,032 166,250 5,378,689 1,067,428 4,506,417 76,420 21,279 1,938,736 3,750,000 95,467 160,042 100,619 3,254,357 38,639,554 169,554 5,791,730 1,422,381 1,297,104 1,375,352 67,702,065 18,960,797 58,594,124 39,782,715 90,996,701 34,136,031 678,112 142,168 573,158 147,707 600,791 255,379 2,942,147 3,373,056 1,093,750 16,838,930 37,130,524 23,965,000 9,933,451 7,269,540 14,142,240 2,956,250 Less: Other Expenses Interest Expense Loss on Legal Settlement Net Income Before Income Tax Less: Income Tax Expenses Income Tax Expense - Federal Income Tax Expense - State 1,258,000 2,503,200 536,250 Net Income 8,311,390 20,485,084 6,440,951 Chester, Inc. Balance Sheet As on December 31, 2015 2014 2013 Assets Current assets: Cash on Hand Checking Account - Operating MMKT Accounts Accounts Receivable Other Receivables Allowance for Doubtful Accounts Inventory Reserve for Inventory Obsolescence Prepaid Insurance Prepaid Rent Office Supplies 2,511 243,892 1,205,563 49,042,528 1,200,000 (2,942,552) 65,990,780 (10,558,525) 2,667,722 9,182 2,459 252,858 983,161 56,472,091 1,400,000 (2,387,691) 75,351,471 (12,136,103) 2,830,474 9,565 2,483 247,646 806,288 20,513,628 (1,578,525) 23,531,507 (3,765,000) 1,829,143 250,000 9,259 Investments - Trading 6,978,923 113,840,024 6,850,198 129,628,483 6,935,712 48,782,141 131,040 833,775 3,280,589 (1,403,257) - 131,040 698,775 3,280,589 (786,102) - 146,250 779,882 541,522 (205,000) 67,301 2,842,147 3,324,302 1,329,955 116,682,171 132,952,785 50,112,096 12,850,648 198,384 7,089 9,589 99,192 46,200 7,089 9,589 6,011,540 47,481,737 721,480 568,429 459,000 15,000,000 83,469,966 19,488,866 264,513 9,452 12,785 132,256 61,630 9,452 12,785 3,205,440 52,231,360 677,640 470,311 504,000 15,250,000 92,330,490 8,934,591 36,838 1,648 730 7,541 3,519 1,648 730 12,500,000 6,000,000 27,487,245 Long Term Notes Payable 12,040,880 12,762,360 Total Long Term Liabilities Total Liabilities Stockholder's Equity 12,040,880 95,510,846 12,762,360 105,092,850 27,487,245 Common Stock Paid-in Capital Retained Earnings 10,131,250 9,278,750 1,761,325 10,131,250 9,278,750 8,449,935 10,131,250 9,278,750 3,214,851 21,171,325 27,859,935 22,624,851 116,682,171 132,952,785 50,112,096 Total current assets Fixed assets: Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Accum. Depreciation Other Noncurrent Assets Total fixed assets Total Assets Liabilities Current liabilities: Accounts Payable Wages Payable FICA Employee Withholding Medicare Withholding Federal Payroll Taxes Payable State Payroll Taxes Payable FICA Employer Withholding Medicare Employer Withholding Income Taxes Receivable/Payable Line of Credit Current Portion Long-Term Debt Interest payable Bonuses payable Dividend payable Total current liabilities Long Term Liabilities: Total Stockholder's Equity Total liabilities and Stockholder's Equity - Chester, Inc. Comparative Balance Sheet for years ending December 31, 2013, 20 Horizontal Analysis 2013 Assets Current Assets: Cash Accounts Receivable Other Receivables Allowance for Doubtful Accounts Inventory Reserve for Inventory Obsolescence Prepaid Insurance Prepaid Rent Office Supplies Investments Other Noncurrent Assets Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Accum. Depreciation Total Assets 4,056,328 20,513,628 0 (1,578,525) 23,531,507 (3,765,000) 929,143 250,000 9,258.53 715,864 67,301 146,250 779,882 541,521 (205,000) 45,992,158 Liabilities Current Liabilities: Taxes Payable Accounts Payable Wages Payable FICA Employee Withholding Medicare Withholding Federal Payroll Taxes Payable State Payroll Taxes Payable FICA Employer Withholding Medicare Employer Withholding Line of Credit Long term Liabilities: Current Portion Long-Term Debt Interest payable Bonuses payable Dividend payable 5,791,398 36,838 1,648 730 7,541 3,519 1,648 730 12,500,000 6,000,000 Total Liabilities 24,344,053 Owners Equity Common Stock Paid-in Capital Retained Earnings 10,131,250 9,278,750 2,238,105 Total Equity Total Liabilities & Owners Equity 21,648,105 45,992,158 Chester, Inc. Comparative Income Statement for years 2013 Revenue from sales: Sales Freight Sales Returns Cost of Goods Sold Gross Profit on Sales Operating Expenses: Selling Expenses Warranty Expense Advertising Expense Research and Development Expense Depreciation Expense Administrative Expenses: Warehouse Salaries Property Tax Expense Legal and Professional Expense Auto Expenses Bad Debt Expense Insurance Expense Maintenance Expense Utilities Phone Postal Miscellaneous Office Expense Payroll Tax Exp Pension/Profit-Sharing Plan Ex Rent or Lease Expense Administrative Wages Expense Bonus expense Income Tax Expense - Federal Income Tax Expense - State 307716148 5378689 5621979 176961527 119753953 1375352 1121425 39015418 166250 41678445 5791730 100619 4506417 261218 2028032 1067428 76420 169554 95467 160042 21279 1938736 3750000 3254357 21094132 0 2956250 536250 47807933 Total Operating Expenses 89486377 Other Expense: Interest Expense Interest Income Legal Settlement 1093750 255379 23965000 Income from Investments 0 Net Income 5464204 Vertical Analysis Chester, Inc. Comparative Balance Sheet for years ending December 31, 2013, 20 Horizontal Analysis 2013 % Assets Current Assets: Cash Accounts Receivable Other Receivables Allowance for Doubtful Accounts Inventory Reserve for Inventory Obsolescence Prepaid Insurance Prepaid Rent Office Supplies Investments Other Noncurrent Assets Land Buildings and Land Improvements Machinery, Equipment, Office Furniture Accum. Depreciation Total Assets 4,056,328 20,513,628 0 (1,578,525) 23,531,507 8.82% 44.60% 45,992,158 -3.43% 51.16% -8.19% 2.02% 0.54% 0.02% 1.56% 0.15% 0.32% 1.70% 1.18% -0.45% 100.00% 5,791,398 36,838 1,648 730 7,541 3,519 1,648 730 12,500,000 12.59% 0.08% 0.00% 0.00% 0.02% 0.01% 0.00% 0.00% 27.18% (3,765,000) 929,143 250,000 9,258.53 715,864 67,301 146,250 779,882 541,521 (205,000) Liabilities Current Liabilities: Taxes Payable Accounts Payable Wages Payable FICA Employee Withholding Medicare Withholding Federal Payroll Taxes Payable State Payroll Taxes Payable FICA Employer Withholding Medicare Employer Withholding Line of Credit Long term Liabilities: Current Portion Long-Term Debt Interest payable Bonuses payable Dividend payable Total Liabilities 6,000,000 24,344,053 0.00% 0.00% 0.00% 13.05% 52.93% Owners Equity Common Stock Paid-in Capital Retained Earnings 10,131,250 9,278,750 2,238,105 Total Equity Total Liabilities & Owners Equity 21,648,105 45,992,158 22.03% 20.17% 4.87% 47.07% 100.00% Chester, Inc. Comparative Income Statement for years 2013 Revenue from sales: Sales Freight Sales Returns Cost of Goods Sold Gross Profit on Sales Operating Expenses: Selling Expenses Warranty Expense Advertising Expense Research and Development Expense Depreciation Expense Administrative Expenses: Warehouse Salaries Property Tax Expense Legal and Professional Expense Auto Expenses Bad Debt Expense Insurance Expense Maintenance Expense Utilities Phone Postal Miscellaneous Office Expense Payroll Tax Exp Pension/Profit-Sharing Plan Ex Rent or Lease Expense Administrative Wages Expense Bonus expense Income Tax Expense - Federal Income Tax Expense - State Total Operating Expenses % 307716148 5378689 5621979 176961527 119753953 100.00% 1.75% 1.83% 57.51% 38.92% 1375352 1121425 39015418 166250 41678445 0.45% 0.36% 12.68% 0.05% 13.54% 5791730 100619 4506417 261218 2028032 1067428 76420 169554 95467 160042 21279 1938736 3750000 3254357 21094132 0 2956250 536250 47807933 1.88% 0.03% 1.46% 0.08% 0.66% 0.35% 0.02% 0.06% 0.03% 0.05% 0.01% 0.63% 1.22% 1.06% 6.86% 0.00% 0.96% 0.17% 15.54% 89486377 29.08% Other Expense: Interest Expense Interest Income Legal Settlement Income from Investments Net Income 1093750 255379 23965000 0 0.36% 0.08% 7.79% 0.00% 5464204 1.78% , Inc. ng December 31, 2013, 2014, and 2015 2014 4,339,579 Increase(Decreas e) % 134,188,731 283,251 37,183,463 1,400,000 190,834 52,319,964 (8,371,103) 1,901,331 (250,000) 306 1,522,770 (67,301) (15,210) (81,108) 2,739,067 (559,692) 88,196,573 3,205,440 22,488,866 264,513 9,452 12,785 132,256 61,720 9,452 12,785 49,731,360 3,205,440 16,697,468 227,675 7,804 12,055 124,715 58,200 7,804 12,055 37,231,360 13,440,000 470,311 504,000 15,250,000 13,440,000 470,311 504,000 9,250,000 81,248,888 154.17% 333.75% 0 0 6,947,686 6,947,686 88,196,574 0.00% 0.00% 310.43% 32.09% 191.76% 57,697,091 1,400,000 (1,387,691) 75,851,471 (12,136,103) 2,830,474 9,565 2,238,634 131,040 698,775 3,280,589 (764,692) 105,592,941 10,131,250 9,278,750 9,185,791 28,595,791 134,188,732 6.98% 181.26% 2015 4451964 49,042,528 1,200,000 (2,942,552) 65,990,780 (10,558,525) 2,667,722 Increase(Decreas e) % 112,385 (8,654,564) (200,000) (1,554,861) (9,860,691) 1,577,578 (162,752) 2.59% -15.00% -14.29% 112.05% -13.00% -13.00% -5.75% -4.00% -7.50% 0.00% 19.32% 0.00% 80.71% -14.45% -12.09% 222.34% 222.34% 204.63% -100.00% 3.31% 212.72% -100.00% -10.40% -10.40% 505.81% 273.02% 191.76% 114,795,391 (383) (167,898) 0 0 135,000 0 (617,155) (19,393,340) 288.32% 618.04% 473.44% 1651.37% 1653.77% 1653.73% 473.44% 1651.37% 297.85% 6,011,540 13,850,648 198,384 7,089 9,589 99,192 46,290 7,089 9,589 44,177,211 2,806,100 (8,638,219) (66,128) (2,363) (3,196) (33,064) (15,430) (2,363) (3,196) (5,554,149) 87.54% -38.41% -25.00% -25.00% -25.00% -25.00% -25.00% -25.00% -25.00% -11.17% 12,084,720 568,429 459,000 15,000,000 (1,355,280) 98,118 (45,000) (250,000) (13,064,170) -10.08% 20.86% -8.93% -1.64% -12.37% 0 0 (6,329,171) (6,329,171) (19,393,341) 0.00% 0.00% -68.90% -22.13% -14.45% 9,182 2,070,736 131,040 833,775 3,280,589 (1,381,847) 92,528,771 10,131,250 9,278,750 2,856,620 22,266,620 114,795,391 ome Statement for years ending December 31, 2013, 2014, and 2015 2014 Increase(Decreas e) 271,839,067 4,749,095 12,432,247 161,029,981 93,627,744 (35,877,081) (629,595) 6,810,268 (15,931,546) (26,126,209) -11.66% -11.71% 121.14% -9.00% -21.82% 288876206 4325068 23110096 179103248 82337793 17037138 -424026 10677849 18073266 -11289950 6.27% -8.93% 85.89% 11.22% -12.06% 1,297,104 1,161,276 592,335 581,012 3,631,727 (78,248) 39,851 (38,423,083) 414,762 (38,046,717) -5.69% 3.55% -98.48% 249.48% -91.29% 1444381 1057591 3080313 617155 6199439 147277 -103685 2487978 36142 2567712 11.35% -8.93% 420.03% 6.22% 70.70% 5,348,208 111,252 10,435,113 235,763 5,875,403 1,045,085 96,220 170,855 58,911 87,140 27,879 1,767,149 3,696,000 1,351,363 18,344,399 504,000 14,142,240 2,503,200 65,800,180 (443,522) 10,633 5,928,695 (25,455) 3,847,371 (22,343) 19,800 1,301 (36,556) (72,901) 6,600 (171,587) (54,000) (1,902,994) (2,749,734) 504,000 11,185,990 1,966,950 17,992,247 -7.66% 10.57% 131.56% -9.74% 189.71% -2.09% 25.91% 0.77% -38.29% -45.55% 31.02% -8.85% -1.44% -58.48% -13.04% 378.38% 366.80% 37.63% 4870689 101319 9503406 214713 13963800 951774 87629 155600 53651 79360 25390 1609368 3366000 2230705 19706506 459000 7269540 1258000 65906451 -477519 -9933 -931707 -21050 8088397 -93311 -8591 -15255 -5260 -7780 -2489 -157781 -330000 879343 1362107 -45000 -6872700 -1245200 106270 -8.93% -8.93% -8.93% -8.93% 137.67% -8.93% -8.93% -8.93% -8.93% -8.93% -8.93% -8.93% -8.93% 65.07% 7.43% -8.93% -48.60% -49.74% 0.16% 69,431,908 (20,054,470) -22.41% 72105890 2673983 3.85% 3,373,056 147,707 2,279,306 (107,672) (23,965,000) 208.39% -42.16% -100.00% 2842147 142168 -530909 -5539 0 -15.74% -3.75% % 2015 Increase(Decreas e) % 1,227,199 1,227,199 22,197,686 16,733,482 306.24% 1138905 -88294 -7.19% 8670829 -13526857 -60.94% , Inc. ng December 31, 2013, 2014, and 2015 2014 4,339,579 % 2015 134,188,731 3.23% 43.00% 1.04% -1.03% 56.53% -9.04% 2.11% 0.00% 0.01% 1.67% 0.00% 0.10% 0.52% 2.44% -0.57% 100.00% 114,795,391 3.88% 42.72% 1.05% -2.56% 57.49% -9.20% 2.32% 0.00% 0.01% 1.80% 0.00% 0.11% 0.73% 2.86% -1.20% 100.00% 3,205,440 22,488,866 264,513 9,452 12,785 132,256 61,720 9,452 12,785 49,731,360 2.39% 16.76% 0.20% 0.01% 0.01% 0.10% 0.05% 0.01% 0.01% 37.06% 6,011,540 13,850,648 198,384 7,089 9,589 99,192 46,290 7,089 9,589 44,177,211 5.24% 12.07% 0.17% 0.01% 0.01% 0.09% 0.04% 0.01% 0.01% 38.48% 13,440,000 470,311 504,000 15,250,000 10.02% 0.35% 0.38% 11.36% 78.69% 12,084,720 568,429 459,000 15,000,000 10.53% 0.50% 0.40% 13.07% 80.60% 57,697,091 1,400,000 (1,387,691) 75,851,471 (12,136,103) 2,830,474 9,565 2,238,634 131,040 698,775 3,280,589 (764,692) 105,592,941 4451964 % 49,042,528 1,200,000 (2,942,552) 65,990,780 (10,558,525) 2,667,722 9,182 2,070,736 131,040 833,775 3,280,589 (1,381,847) 92,528,771 10,131,250 9,278,750 9,185,791 28,595,791 134,188,732 7.55% 6.91% 6.85% 21.31% 100.00% 10,131,250 9,278,750 2,856,620 22,266,620 114,795,391 8.83% 8.08% 2.49% 19.40% 100.00% ome Statement for years ending December 31, 2013, 2014, and 2015 2014 % 2015 % 271839067 4749095 12432247 161029981 93627744 100.00% 1.75% 4.57% 59.24% 34.44% 288876206 4325068 23110096 179103248 82337793 100.00% 1.50% 8.00% 62.00% 28.50% 1297104 1161276 592335 581012 3631727 0.48% 0.43% 0.22% 0.21% 1.34% 1444381 1057591 3080313 617155 6199439 0.50% 0.37% 1.07% 0.21% 2.15% 5348208 111252 10435113 235763 5875403 1045085 96220 170855 58911 87140 27879 1767149 3696000 1351363 18344399 504000 14142240 2503200 65800180 1.97% 0.04% 3.84% 0.09% 2.16% 0.38% 0.04% 0.06% 0.02% 0.03% 0.01% 0.65% 1.36% 0.50% 6.75% 0.19% 5.20% 0.92% 24.21% 4870689 101319 9503406 214713 13963800 951774 87629 155600 53651 79360 25390 1609368 3366000 2230705 19706506 459000 7269540 1258000 65906451 1.69% 0.04% 3.29% 0.07% 4.83% 0.33% 0.03% 0.05% 0.02% 0.03% 0.01% 0.56% 1.17% 0.77% 6.82% 0.16% 2.52% 0.44% 22.81% 69431908 25.54% 72105890 24.96% 3373056 147707 2842147 142168 1227199 1.24% 0.05% 0.00% 0.45% 1138905 0.98% 0.05% 0.00% 0.39% 22197686 8.17% 8670829 3.00%