i have done the horizontal line by using current year 20x2 - previous year 20x1 etc which gave me the dollar change and percentage which i have filled in the boxes with the answers as you can see but now i want to understand for my knowledge any improvements and/or changes that may have occurred since the prior year. for example on

Accounts Receivables and the process for uncollected accounts;

Payroll Liabilities as well as other Current or Long-Term liabilities;

the types of investments held by this ABC Company.