Hello Experts,

I have an idea of how to do this problem, but I am not sure how to go about the numbers that are in parentheses.

Best Buy Co., Inc.'s consolidated statements of earnings from its 2011 annual report are presented in Exhibit 5-3.

1. Using the statement of earnings, prepare a horizontal common-size analysis for 2011, 2010, and 2009. Use 2009 as the base.

1. .

Consolidated Statements of Earnings $ in millions, except per share amounts February 26, February 27, February 28, 2011 2010 2009 $50,272 $49,694 $45,015 37,611 37,534 34,017 24 12,637 10,325 12,160 9,873 52 198 10,998 8,984 78 66 1,870 2,114 2,235 51 54 35 (111) (94) (87) (94) Fiscal Years Ended Revenue Cost of goods sold Restructuring charges - cost of goods sold Gross profit Selling, general and administrative expenses Restructuring charges Goodwill and tradename impairment Operating income Other income (expense) Investment income and other Investment impairment Interest expense Earnings before income tax expense and equity in income of affiliates Income tax expense Equity in income of affiliates Net earnings including noncontrolling interests Net earnings attributable to noncontrolling interests Net earnings attributable to Best Buy Co., Inc. Earnings per share attributable to Best Buy Co., Inc. Basic Diluted Weighted average common shares outstanding in millions) Basic Diluted 2,078 714 2 1,366 (89) $ 1,277 2,195 802 1 $ 1,394 (77) $ 1,317 1,700 674 7 $ 1,033 (30) $ 1,003 $ 3.14 $ 3.08 $ 3.16 $ 3.10 $ 2.43 $ 2.39 406.1 416.5 416.8 427.5 412.5 422.9