Give the Horizontal Analysis for the Following:

ASSETS CURRENT ASSETS Cash BALANCE SHEET AS AT December 31, 2021 (Unaudited) 2021 2020 2019 $ $ $ 428,866 LONG TERM ASSETS Investment in Canadian related corp 111,990 Incorporation costs 500 TOTAL ASSETS 541,356 LIABILITIES CURRENT LIABILITIES Deductions at source payable Taxes payable 208,868 190,839 111,990 111,990 500 500 321,358 303,329 5,319 5,955 3,670 2,200 13,000 11,000 7,519 18,955 14,670 LONG TERM LIABILITIES Due to shareholder (note 3) 386,914 163,147 198,871 TOTAL LIABILITIES 394,433 182,102 213,541