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December 31, 2014 December 31, 2013 Cash $62,400 $43,680 Accounts receivable 33,280 20,800 Inventory 47,840 39,520 Total assets 624,000 603,200 Perform horizontal analysis for Crane

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December 31, 2014 December 31, 2013 Cash $62,400 $43,680 Accounts receivable 33,280 20,800 Inventory 47,840 39,520 Total assets 624,000 603,200 Perform horizontal analysis for Crane Clothiers. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -2 or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.) Increase (Decrease) 2014 2013 Amount Percentage Cash $62,400 $43,680 % Accounts receivable 33,280 20,800 % Inventory 47,840 39,520 % Total assets 624,000 603,200 % Perform vertical analysis forCraneClothiers. (Round percentages to 1 decimal place, e.g. 12.1%.) 2014 2013 Amount Percent Amount Percent Cash $62,400 % $43,680 % Accounts receivable 33,280 % % Inventory 47,840 % 39,520 % Total assets 624,000 % 603,200 %

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