Pls see below for details on problem.

Problem #3. This problem is about the common-size statement, which is simply expressing all line items as % of the total. #3.a is about vertical analysis which represents all line items as % of Total Assets in column C. #3.b is about horizontal analysis, which is simply to find the change (increase/decrease) in each line item over a given observation period (1 year). Column D shows this change in $, and column E in %, whereas columns F & G are simply vertical analysis.