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Condensed data from the comparative statement of financial position of Page Inc. follow 2021 2020 2019 $116.000 $98,000 $120.000 Current assets 403.000 327.000 303.000 Non-current

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Condensed data from the comparative statement of financial position of Page Inc. follow 2021 2020 2019 $116.000 $98,000 $120.000 Current assets 403.000 327.000 303.000 Non-current assets 108.000 101000 94 000 Current liabilities 89,000 112.000 121.000 Non-current liabilities 111000 101000 101.000 Common shares 215,000 129.000 85.000 Retained earnings PAGE INC. Horizontal Analysis of Statement of Financial Position (% of base-year amount) 2021 2020 2019 Current assets 1224 96 1183 100 9 133.0 Non current assets 96 1079 100 114,8 Current liabilities 96 107.4 100 73.5 925 % Non-current liabilities 100 109.9 SO 100 Common shares 100 2529 90 100 1512 Retained earnings (b) Using horizontal analysis, calculate the percentage change for each year. (Round percentage to 1 decimal place, eg. 15.2%. Enter negative amounts using either a negative sign preceding the number eg. 45.1 or parentheses es (45.11%) PAGE INC Horizontal Analysis of Statement of Financial Position (% change between periods) 2020 21 Increase (Decrease) Amount 96 $ s 90 120000 s 403000 95 S 523000 0 ENG nancial Position ols) 2020 Increase (Decrease) 2019 Amount $ $

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