Comparative Balance Sheets: 2018 and 2019 Financial Statement Analysis Problem: Horizontal Analysis Percentage Dollar Change Change Vertical Analysis: 2019 At 12-31-19 At 12-31-18 8,150 43.800 Assets Current Assets Cash & cash equivalents Accounts receivable Inventory Other current assets Total current assets Long-term assets (non-current) Property, Plant, & Equipment: 7.220 46,600 78,100 1R.200 150, 120 18.150 151.420 Land 58,000 307 560 11130 16.000 Buildings Fixtures, computer equipment Construction in progress Accumulated depreciation Total P?, & Other non-current assets Total long-term assets Total assets 56.400 284, 880 50.300 11.300 (132.400 300 11 220 312.200 4627120 14 500 491. 110 Uabilities Current liabilities Accounts payable Salaries payable Interest payable Income tax payable Total current liabilities Long-term liabilities Bonds payable Total liabilities 69.850 36 500 14,000 12.500 132.850 37.500 14,350 12,850 133.000 164490 297 340 166,700 299 200 Shareholders Equity Common Stock APIC Retained earnings Accum Other Comprehensive Loss Total shareholders equity Total liabilites and shareholders equity 39.250 12550 540 54 700 146 450 07.930) 193.770 491110 1560 10620 16120 6.600 No. of outstanding shares: 12-31-19 No. of outstanding shares 12-31-18 Price per share: Dec 31, 2019 Price per share: Dec 31, 2018