Do the Trend analysis of this balance sheet. and used 2013 as the base year. Thank you

CHAPTER 17. ANALYZING FINANCIAL STATEMENTS FIGURE 17.25 MBD INCORPORATED BALANCE SHEET AS OF DECEMBER 31, 2015, 2014. AND 2013 DECEMBER 31 2015 2014 2013 Assets Current Assets: Cash $ 12.642 8,033 1 1086 Accounts Receivable 72.455 74.500 64615 Merchandise Inventory 96,008 82.991 84617 Prepaid Expenses 4.682 4,487 4.138 Total Current Assets 185.787 170.011 164.456 Capital Assets - net of Accum. Amort. Store and Office equipment 144.266 146,848 152772 Vehicles 29.640 34,078 28,462 Total Capital Assets 173.906 180.926 181,234 Total Assets 5359,693 $350,937 $345,690 Liabilities and Shareholders' Equity Current Liabilities: Demand Loan Payable $ 25.000 28.000 20.000 Income Tax Payable $1.432 1.355 642 Payroll Taxes Owed $3,481 3,576 3.384 Accounts Payable 76.350 71.842 80.215 Accrued Liabilities 2.840 2.964 2.048 Total Current Liabilities 109,103 107,737 106,299 Long-Term Liabilities: Deferred Shareholder's Loan, due 2018 45.000 45.000 45,000 Total Long-Term Liabilities 45.000 45.000 45,000 154,103 Total Liabilities 152.737 151.289 Shareholders' Equity 50,000 Common Shares 50.000 50,000 155.590 Retained Earnings 148.200 144,401 205.590 Total Shareholders' Equity 198.200 194.401 $350,937 $345.690 Total Liabilities and Shareholders' Equity $359,693 After paying a dividend of $10,000 during the year. **After paying a dividend of $7.500 during the year