McHale Company does business in two customer segments, Retail and Wholesale. The following annual revenue information was determined from the accounting system's invoice information:

	20Y5		20Y4
Retail	$281,820		$268,400
Wholesale	147,576		171,600
Total revenue	$429,396		$440,000

Prepare a horizontal analysis of the segments. Round percentages to one decimal place. Enter negative values as negative numbers.

McHale Company
Horizontal Analysis
For the Years 20Y4 and 20Y5
	20Y5	20Y4	Difference - Amount	Difference - Percent
Retail	$281,820	$268,400	$	%
Wholesale	147,576	171,600		%
Total revenue	$429,396	$440,000	$	%

Prepare a vertical analysis of the segments. If required, round percentages to one decimal place.

McHale Company
Vertical Analysis
For the Years 20Y4 and 20Y5
	20Y5 Amount	20Y5 Percent	20Y4 Amount	20Y4 Percent
Retail	$281,820	%	$268,400	%
Wholesale	147,576	%	171,600	%
Total revenue	$429,396	%	$440,000	%