Condensed data from the comparative statement of financial position of Greencastle Inc. follow:

		2018		2017		2016
Current assets		$ 118,000		$ 112,000		$ 104,000
Non-current assets		400,000		328,000		298,000
Current liabilities		110,000		99,000		95,000
Non-current liabilities		91,000		110,000		121,000
Common shares		110,000		101,000		101,000
Retained earnings		207,000		130,000		85,000

Part 1

Using horizontal analysis, calculate the percentage of a base-year amount, using 2016 as the base year. (Round answers to 1 decimal place, e.g. 15.2%.)

GREENCASTLE INC. Horizontal Analysis of Statement of Financial Position (% of base-year amount)
		2018			2017			2016
Current assets		enter percentages	%		enter percentages	%		enter percentages	%
Non-current assets		enter percentages	%		enter percentages	%		enter percentages	%
Current liabilities		enter percentages	%		enter percentages	%		enter percentages	%
Non-current liabilities		enter percentages	%		enter percentages	%		enter percentages	%
Common shares		enter percentages	%		enter percentages	%		enter percentages	%
Retained earnings		enter percentages	%		enter percentages	%		enter percentages	%

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Part 2

Using horizontal analysis, calculate the percentage change for each year. (Round percentage to 1 decimal place, e.g. 15.2%. Enter negative amounts using either a negative sign preceding the number e.g. -45.1 or parentheses e.g. (45.1)%.)

GREENCASTLE INC. Horizontal Analysis of Statement of Financial Position (% change between periods)
		2018		Increase (Decrease)					2017		Increase (Decrease)					2016
				Amount		%					Amount		%
Assets
Current assets		$ enter a dollar amount		$ enter a dollar amount		enter percentages rounded to 1 decimal place	%		$ enter a dollar amount		$ enter a dollar amount		enter percentages rounded to 1 decimal place	%		$ enter a dollar amount
Non-current assets		enter a dollar amount		enter a dollar amount		enter percentages rounded to 1 decimal place	%		enter a dollar amount		enter a dollar amount		enter percentages rounded to 1 decimal place	%		enter a dollar amount
Total assets		$ enter a total of the two previous amounts		$ enter a total of the two previous amounts		enter percentages rounded to 1 decimal place	%		$ enter a total of the two previous amounts		$ enter a total of the two previous amounts		enter percentages rounded to 1 decimal place	%		$ enter a total of the two previous amounts
Liabilities and Shareholders Equity
Liabilities
Current liabilities		$ enter a dollar amount		$ enter a dollar amount		enter percentages rounded to 1 decimal place	%		$ enter a dollar amount		$ enter a dollar amount		enter percentages rounded to 1 decimal place	%		$ enter a dollar amount
Non-current liabilities		enter a dollar amount		enter a dollar amount		enter percentages rounded to 1 decimal place	%		enter a dollar amount		enter a dollar amount		enter percentages rounded to 1 decimal place	%		enter a dollar amount
Total liabilities		enter a total of the two previous amounts		enter a total of the two previous amounts		enter percentages rounded to 1 decimal place	%		enter a total of the two previous amounts		enter a total of the two previous amounts		enter percentages rounded to 1 decimal place	%		enter a total of the two previous amounts
Shareholders equity
Common shares		enter a dollar amount		enter a dollar amount		enter percentages rounded to 1 decimal place	%		enter a dollar amount		enter a dollar amount		enter percentages rounded to 1 decimal place	%		enter a dollar amount
Retained earnings		enter a dollar amount		enter a dollar amount		enter percentages rounded to 1 decimal place	%		enter a dollar amount		enter a dollar amount		enter percentages rounded to 1 decimal place	%		enter a dollar amount
Total shareholders equity		enter a total of the two previous amounts		enter a total of the two previous amounts		enter percentages rounded to 1 decimal place	%		enter a total of the two previous amounts		enter a total of the two previous amounts		enter percentages rounded to 1 decimal place	%		enter a total of the two previous amounts
Total liabilities and shareholders equity		$ enter a dollar amount		$ enter a dollar amount		enter percentages rounded to 1 decimal place	%		$ enter a dollar amount		$ enter a dollar amount		enter percentages rounded to 1 decimal place	%		$ enter a dollar amount