In their recent annual report, Dang and Tran reported the following account balances:

Dang (1st number) Tran (2nd number)

Cash and cash equivilants 30/6/17 $1880. $1427

Cash and cash equivilants 30/6/16 $2087. $1086

Total Assets $26275. $62169

Cash flows from operating activities $3744 $4779

Capital Expenditures $1014 $2005

Dividends. $541 $479

For both companies, calculate and interpret:

a) horizontal analysis and vertical analysis of cash balance and b) free cash flow. How do the cash positions compare?