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Condensed data from the comparative statement of financial position (SFP) of Crane Inc. follow: 2020 2019 2018 Current assets $120,000 $80,000 $100,000 Non-current assets 408,000

Condensed data from the comparative statement of financial position (SFP) of Crane Inc. follow: 2020 2019 2018 Current assets $120,000 $80,000 $100,000 Non-current assets 408,000 342,000 296,000 Current liabilities 71,000 84,000 77,000 Non-current liabilities 175,000 119,000 146,000 Common shares 147,000 114,000 101,000 Retained earnings 135,000 105,000 72,000 Using vertical (common-size) analysis, calculate the various SFP categories as a percentage of total assets for Crane Inc. for each of 2018, 2019, and 2020. (Round answers to 1 decimal place, e.g. 52.1%.) 2020 2019 2018 Current assets % % % Non-current assets % % % Current liabilities % % % Non-current liabilities % % % Common shares % % % Retained earnings % % % eTextbook and Media Using horizontal analysis, calculate the changes in the key SFP categories from 2019 to 2020. Please write dollar amounts in thousands. Example: $100,000 is written as $100. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 0 decimal places, e.g. 52%.) 2020 (000s) 2019 (000s) Difference % Change Current assets $ $ $ % Non-current assets % Current liabilities % Non-current liabilities % Common shares % Retained earnings %

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