P-Nuts, Inc Comparative Balance Sheet December 31, 2017 and 2016 Horizontal Analysis 2017 2016 NET CHANGE Percent of Change Current Assets: $100,000 $120,000 $140,000 $20,000 $380,000 $80,000 Cash Accounts Receivable, Net Merchandise Inventory Prepaid Rent $70,000 $10,000 $260,000 $20,000 $20,000 $70,000 $10,000 $120,000 25.00% 20.00% 100.00% 100.00% Total Current Assets ro Plant, and Equipment: Equipment Less: Accumulated Depreciation - Equipment ($60,000) Total Property, Plant, and Equipment $200,000 ($10,000) $150,000$190,000 $310,000 100.00% 20.00% 126.67% 75.61% ($50,000) $340,000 $720,000 2017 $410,000 2016 Total Assets Liabilities and Stockholders' Equity Current Liabilities: Accounts Payable Notes Pavable -Bank Salaries Payable Federal Income Taxes Pavable $110,000 $ 80,000.00 $40,000 $10,000 $40,000 $50,000 $20,000 $20,000 $70,000 $30,000 $20,000 ($10,000) 175.00% 60.00% 100.00% 50.00% Total Current Liabilities $110,000 84.62% Long Term Liabilities Notes Payable 100000 $0 $100,000 100.00% Total Liabilities 340,000 $130,000 $210,000 161.54% Stockholders' Equi Common Stock, $1 Par Paid-In Capital in Excess of Par Retained Earnings Total Stockholders' Equity $100,000 $50,000 $30,000 $20,000 $100,000 $310,000 50.00% 30,000 $380,000 $720,000 $180,000 $280,000 $410,000 Total Liabilities and Stockholders' Equit 75.61%