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Selected items from the comparative balance sheets of Solar Mountain Club follow: Dec. 31, 2016 Dec. 31, 2015 Accounts receivable $ 640,000 $450,000 Inventories 920,000

Selected items from the comparative balance sheets of Solar Mountain Club follow:

Dec. 31, 2016 Dec. 31, 2015

Accounts receivable $ 640,000 $450,000

Inventories 920,000 650,000

Prepaid insurance 98,000 102,000

Total assets: 3,820,000 2,900,000

Required:

Illustrate horizontal analysis foir these disclosures.

Illustrate vertical analysis for the selected disclosures as of 2016.

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