Selected financial position statement information and for Johnston Enterprises is presented below. Johnston Enterprises Statement of Financial Position Property, plant, and Equipment Less: Accumulated Depreciation December 31, 2016 HK$1,241,000 -476,000 765,000 December 31, 2015 1,122,000 442,000 680,000 Current Assets: Inventory Accounts Receivable Cash Total Current Assets 391,000 238,000 153,000 782,000 340,000 306,000 119,000 765,000 Total Assets HK$1,547,000 HK$1,445,000 Equity: Share Capital-Ordinary Retained Earnings Total Equity HK$ 510,000 374,000 884,000 HK$ 467,500 340,000 807,500 Non-Current Liabilities: 340,000 Bonds Payable 391,000 Current Liabilities: Accounts Payable Notes Payable Income Taxes Payable Total Current Liabilities 187,000 51,000 85,000 323,000 102,000 68,000 76,500 246,500 Total Liabilities 663,000 637,500 Total Liabilities & Equity HK$1,547,000 HK$1,445,000 Required: Prepare a horizontal analysis of this statement