METLOCK, INC. Condensed Balance Sheet May 31 ($ in millions)
		2017		2016
Assets
Current Assets		$9,800		$8,760
Property, plant, and equipment (net)		1,970		1,800
Other assets		1,550		1,770
Total assets		$13,320		$12,330
Liabilities and Stockholders' Equity
Current Liabilities		$3,230		$3,320
Long-term liabilities		1,310		1,350
Stockholders equity		8,780		7,660
Total liabilities and stockholders' equity		$13,320		$12,330

(a) Prepare a horizontal analysis of the balance sheet data for Metlock, using 2016 as a base. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.)

METLOCK, INC. Condensed Balance Sheet May 31 ($ in millions)
		2017		2016		Increase (Decrease)		Percentage Change from 2013
Assets
Current Assets		$9,800		$8,760		$Enter a dollar amount		Enter percentages rounded to 1 decimal place	%
Property, plant, and equipment (net)		1,970		1,800		Enter a dollar amount		Enter percentages rounded to 1 decimal place	%
Other assets		1,550		1,770		Enter a dollar amount		Enter percentages rounded to 1 decimal place	%
Total assets		$13,320		$12,330		$Enter a total amount for this section		Enter percentages rounded to 1 decimal place	%
Liabilities and Stockholders' Equity
Current Liabilities		$3,230		$3,320		$Enter a dollar amount		Enter percentages rounded to 1 decimal place	%
Long-term liabilities		1,310		1,350		Enter a dollar amount		Enter percentages rounded to 1 decimal place	%
Stockholders equity		8,780		7,660		Enter a dollar amount		Enter percentages rounded to 1 decimal place	%
Total liabilities and stockholders' equity		$13,320		$12,330		$Enter a total amount for this section		Enter percentages rounded to 1 decimal place	%

(b) Prepare a vertical analysis of the balance sheet data for Metlock for 2017.

METLOCK, INC. Condensed Balance Sheet Choose the accounting period May 31, 2017For the Year Ended May 31, 2017For the Month Ended May 31, 2017
		$ (in millions)		Percent
Assets
Current Assets		$9,800		Enter percentages	%
Property, plant, and equipment (net)		1,970		Enter percentages	%
Other assets		1,550		Enter percentages	%
Total assets		$13,320		Enter percentages	%
Liabilities and Stockholders' Equity
Current Liabilities		$3,230		Enter percentages	%
Long-term Liabilities		1,310		Enter percentages	%
Stockholders equity		8,780		Enter percentages	%
Total liabilities and stockholders' equity		$13,320		Enter percentages	%