Selected items from the comparative balance sheets of Solar Mountain Club follow: Dec. 31, 2017 Dec. 31. 2016 $ 120,000 Cash $108,000 Accounts receivable 640,000 450,000 Inventories 920,000 650,000 Prepaid insurance 102,000 Long term assets 1,590,000 98,000 2,042,000 Total assets: $3,820,000 $ 2,900,000 Required: a. Illustrate horizontal analysis for these disclosures. b. Illustrate vertical analysis for the selected disclosures as of 2017.