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Condensed data from the comparative statement of financial position of Pearl City Inc. follow: 2017 Current assets Non-current assets Current liabilities Non-current liabilities Common shares

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Condensed data from the comparative statement of financial position of Pearl City Inc. follow: 2017 Current assets Non-current assets Current liabilities Non-current liabilities Common shares Retained earnings 2018 $111.000 404.000 110,000 91.000 110,000 204,000 $109,000 333.000 101.000 111,000 100,000 130,000 2016 $99.000 302.000 96,000 120,000 100,000 85.000 Using horizontal analysis, calculate the percentage of a base-year amount, using 2016 as the base year. (Round answers to 1 decimal place, eg. 15.2%) PEARL CITY INC. Horizontal Analysis of Statement of Financial Position (% of base-year amount) 2018 2017 2016 Current assets % % Non-current assets % % Current liabilities % % - / 1 III > Question 6 of 10 Using horizontal analysis, calculate the percentage of a base-year amount, using 2016 as the base year. (Round answers to 1 decimal place, es. 15.2%) PEARL CITY INC. Horizontal Analysis of Statement of Financial Position (% of base-year amount) 2018 2017 2016 % % Current assets 111.000 % % % Non-current assets %6 % % Current liabilities 90 Non-current liabilities Common shares % 90 %6 % Retained earnings % % e Textbook and Media 2018 Horizontal Anal (% Increase (Decrease) Amount % Assets Current assets $ $ Non-current assets $ Total assets Liabilities and Shareholders' Equity Liabilities Current liabilities $ $ Non-current liabilities Total liabilities Shareholders' equity negative amounts using either a negative sign preceding the number eg.-45.1 or parentheses es. 145.13%) PEARL CITY INC. tal Analysis of Statement of Financial Position (% change between periods) ) 2017 Increase (Decrease] % Amount % % 5 $ $ % X 36 $ s % S * X % % Question 6 of 10 negative amounts using either a negative sign preceding the number es-45.1 or parentheses eg. (45.11%) inancial Position pds) 2017 Increase (Decrease) 2016 Amount % . $ % $ % $ % $ 3 $ %6 $ % % %

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