From the following Balance sheet of ABC Ltd. Calculate Year to year change analysis, Index number trend analysis and common size analysis.

Comparative Balance Sheets 2019 $ 74,442 105,166 1,563,244 118,537 1,861,389 2018 $ 75,574 91,642 1,433,254 128,676 1,729,146 Assets Current Assets: Cash and short-term investments Receivables Merchandise inventories Prepaid expenses and other current assets Total Current Assets Property Land Buildings Leasehold improvments Fixtures and equipment Transport equipment Property under capital lease 236,876 345,001 557,504 2,023,914 186,485 1,144,409 4,494,189 1,894,333 2,599,856 16,588 59,396 4,537,229 210,427 305,006 459,711 1,789,136 173,576 1,155,493 4,093,349 1,731,138 2,362,211 16,557 66,449 4,174,363 Less: Accumulated depreciation and ammortizatior Total property, net Excess of cost over net assets acquired Other Assets Total Assets 2019 $ 44,913 45,427 48,274 1,038,268 167,739 193,509 20,431 1,558,561 2018 $ 50, 156 45,841 24,723 1,017,094 163,021 154,373 43,081 1,498,289 Liabilities and Stockholders' Equity Current Liabilities Notes Payable Current obligation under capital leases Current maturities of notes and debentures Accounts Payable Accrued Salaries and wages Other accrued expenses Income Taxes Payable Total Current Liabilities Long-term Debt Obligations under capital leases Notes and Debentures Total Long-term debt Accrued claims and other liabilities Total Liabilities Stockholders' Equity Common Stock Additional Paid-in Capital Cumulative translation adjustment Retaind Earnings Total Stockholders' Equity Total Liabilities and stockholders' Equity 746,178 646,532 1,392,710 116,935 3,068, 206 765,307 422,362 1,187,669 98,051 2,784,009 99,756 97,933 246,964 222,851 |(155,994) (114,087) 1,278,297 1,183,657 1,469,023 1,390,354 4,537,229 4,174,363