Sheet 2: Horizontal Analysis - use accounts that are applicable to your company: ie. Revenue, etc. Use CONSOLIDATED statements not condensed statements a) Using a spreadsheet, prepare a horizontal analysis of the balance sheet. Calculate the increase or decrease in each account from the previous year, in both $ and %. b) Using a spreadsheet, prepare a horizontal analysis of the income statement. Calculate the increase or decrease in each account from the previous year, in both $ and %. Consolidated Balance Sheets As at February 29, 2020 February 28, 2019 S Assets Current Cash and cash equivalents (note 3) Short-term investments (note 3) Accounts receivable, net (note 4) Other receivables Income taxes receivable Other current assets (note 4) 377 S 532 215 548 368 233 19 6 9 S6 52 1,196 1,233 34 49 32 55 65 28 2 Restricted cash and cash equivalents (note 3) Long-term investments (note 3) Other long-term assets (note 4) Deferred income tax assets (note 6) Operating lease right-of-use assets, net (note 12) Property, plant and equipment, net (note 4) Goodwill note 4) Intangible assets, net (note 4) 124 20 1,437 915 3,888 S 85 1,463 1,068 3,968 S s 48 Liabilities Current Accounts payable Accrued liabilities (note 4) Income taxes payable (note 6) Debentures (note 7) Deferred revenue, current (note 13) 31S 202 18 192 17 606 264 253 510 136 Deferred revenue, non-current (note 13) Operating lease liabilities (note 12) Other long-term liabilities (note 4) Long-term debentures (note 7) Deferred income tax liabilities (note 6) 1,121 109 120 9 19 665 2 1,359 1,332 Commitments and contingencies (note 11) Shareholders' equity Capital stock and additional paid-in capital Preferred shares: authorized unlimited number of non-voting, cumulative, redeemable and retractable Common shares: authorized unlimited number of non-voting, redeemable, retractable Class A common shares and unlimited number of voting common shares Issued - 554,199,016 voting common shares (February 28, 2019 - 547,357,972) Deficit Accumulated other comprehensive loss (note 10) 2,760 (198) (33) 2,529 3,888 S 2,688 (32) (20) 2,636 3,968