can u please answer questions 1 -5 with the attached balance sheet. thanks

I vions Engeu Horizontal Analysis Consolidated Balance Sheets - USD ($) $ in Thousands Dec 31, 2018 Dec 31, 2017 S Change 2017 to 2018 % Change 2017 to 2018 $26,642 $235,336 -$208,694.00 -88.68% R Current assets Cash and cash equivalents Receivables (net of allowance for doubtful accounts of $15,905 and $12,221, respectively) Income taxes receivable Notes receivable, net of allowances Other current assets Total current assets Property and equipment, at cost, net Goodwill Intangible assets, net Notes receivable, net of allowances Investments, employee benefit plans, at fair value Investments in unconsolidated entities Deferred income taxes Other assets Total assets Current liabilities Accounts payable Accrued expenses and other current liabilities Deferred Revenue Liability for guest loyalty program Current portion of long-term debt Total current liabilities Instructions 10-K Document Questions Income Statement $138,018 $10,122 $36,759 $32,243 $243,784 $127,535 $168,996 $271,188 $83,440 $19,398 $109,016 $30,613 $84,400 $1,138,370 $125,870 $0 $13,256 $25,967 $400,429 $83,374 $80,757 $100,492 $80,136 $20,838 $134,226 $27,224 $67,715 $995,191 $12,148.00 $10,122.00 $23,503.00 $6,276.00 $156,645.00 $44,161.00 $88,239.00 $170,696.00 $3,304.00 -$1,440.00 -$25,210.00 $3,389.00 $16,685.00 $143,179.00 9.65% 0.00% 177.30% 24.17% -39.12% 52.97% 109.26% 169.86% 4.12% -6.91% - 18.78% 12.45% 24.64% 14.39% $73,511 $92,651 $67,614 583,566 $1,097 $318,439 Balance Sheet $67,839 $84,315 $52,142 $79,123 $1,232 $284,651 Statement of Cash Flows $5,672.00 $8,336.00 $15,472.00 $4,443.00 -$135.00 $33,788.00 Ratio Analysis 8.36% 9.89% 29.679 5.62% -10.9696 11.87961 O Type here to search $318,439 $753.514 $110,278 $24,212 $26,276 $284,651 $725,292 $98,459 $25,566 $29,041 $39 $48,701 $42,043 $1,253,792 $33,788.00 $28,222.00 $11,819.00 $1,354.00 $2,765.00 -$39.00 $3,626.00 $4,947.00 $68,350.00 FGH. 11.87% 3.89% 12.00% -5.30% -9.52% -100.00% 7.45% -1177.00% 5.45% $52,327 $37,096 $1,322,142 Total current liabilities Long-term debt Long term portion Deferred compensation and retirement plan obligations Income taxes payable Deferred income taxes Liability for guest loyalty program Other liabilities Total liabilities Commitments and Contingencies Common stock, $0.01 par value; 160,000,000 shares authorized 95,065,638 shares issued at December 31, 2018 and December 31, 2017; 55,679,207 and 56,679,968 shares outstanding at December 31, 2018 and December 31, 2017, respectively Additional paid-in-capital Accumulated other comprehensive loss Treasury stock, at cost; 39,386,431 and 38,385,670 shares at December 31, 2018 and December 31, 2017, respectively Retained earnings Total shareholders' deficit Total liabilities and shareholders' deficit $951 $213,170 $5,446 $951 $182,448 $4,699 $0.00 $30,722.00 $747.00 0.00% 16.84% 15.90% $1,187,625 $795,178 -$183,772 $1,138,370 $1,064,573 $627,272 S258.601 $995,191 -$123,052.00 $167,906.00 $74,829.00 $143,179.00 11.56% 26.779 -28.94% 14.39% Questions: 1. Choice Hotels works with franchisees who operate hotels under one of the Choice Hotels' brands such as Cambria Hotels, Sleep Inn, and Econo Lodge. The Balance Sheet lists an aca called Property and equipment, at cost, net. What is Property and equipment, at cost, net and why was there a significant difference from 2017 to 2018? Instructions 10-K Document Questions Income Statement Balance Sheet Statement of Cash Flows Ratio Analysis 1. Choice Hotels works with franchisees who operate hotels under one of the Choice Hotels' brands such as Cambria Hotels, Sleep Inn, and Econo Lodge. The Balance Sheet lists an account called Property and equipment, at cost, net. What is Property and equipment, at cost, net and why was there a significant difference from 2017 to 2018? 2. What does the "Accrued expenses and other current liabilities" item represent? 13. Treasury Stock is a negative account that is almost as large as the Total Assets. What would have been the Total Shareholders' Equity if there had been no purchases of Treasury Stock Common stock $951 Additional paid-in-capital $213.17 Retained earnings $795,178 Total shareholders's deficit $1,009.30 4. What does the "Long-term debt" item represent? 5. What is the most significant trend based on your horizontal analysis over this three-year period? Why? Instructions 10-K Document Questions Income Statement Balance Sheet Statement of Cash Flows Ratio Analysis