Exercise for Percentage Changes:

Selected information taken from financial staetments of Maxum Cmopany for two successive years follows. Compute the percentage change from 2008 to 2009 whenever possible. Round all calculations to the nearest whole percentage.

	Item	2009	2008
A	Account Receivable	126,000	160,000
B	Marketable Securities	0	250,000
C	Retained Earnings	80,000	(80,000)
D	Notes Receivables	120,000	0
E	Notes Payable	870,000	800,000
F	Cash	84,000	80,000
G	Sales	970,000	910,000