Comparative Balance Sheets: 2019 and 2020 Graded Case#2: Spring 2021 Horizontal Analysis Percentage Dollar Change Change Vertical Analysis: 2020 At 12-31-20 At 12-31-19 $ $ $ $ $ 77,100 481,000 866,200 200,400 1,624,700 $ $ $ $ $ 79,900 576, 100 794,800 190,700 1,641,500 Assets Current Assets Cash & cash equivalents Accounts receivable Inventory Other current assets Total current assets Long-term assets (non-current) Property, Plant, & Equipment: Land D Buildings Fixture Fixtures, computer equipment Construction-in-progress Accumulated depreciation Total Total P.P. & E Other non-current assets Total long-term assets Total assets $ $ $ $ $ $ $ $ 633,400 3,170, 100 848,700 124,400 (1,391,400) 3,385,200 159,200 3,544,400 5,169,100 $ $ $ $ $ $ $ $ 623,200 2,996,640 804,900 108,700 (1,340,200) 3,193,240 128,400 3,321,640 4.963.140 S $ Liabilities Current liabilities Accounts payable Salaries payable Interest payable Income tax payable Total current liabilities Long-term liabilities Bonds payable Total liabilities $ $ $ $ $ 791,700 424,100 143,500 146,900 1,506,200 $ $ $ $ $ 737,100 399,900 148,400 163,700 1,449,100 $ $ 1,736,800 3,243,000 $ $ 1,842,500 3,291,600 Shareholders Equity Common Stock APIC Retained earnings Accum Other Comprehensive Loss Total shareholders equity Total liabilites and shareholders equity $ $ S 5,600 464,900 1,534,900 (79,300 1,926,100 5,169,100 $ $ $ $ $ $ 5,900 396,400 1,326,840 (57,600) 1,671,540 4.963.140 S $ $ No. of outstanding shares: 12-31-20 No. of outstanding shares: 12-31-19 Price per share: Dec 31, 2020 Price per share: Dec 31, 2019 66,500 68,000 98 86 $ $