Suppose the comparative balance sheets of Windsor, Inc.. are presented here.

WINDSOR, INC. Condensed Balance Sheet May 31 ($ in millions)
		2020		2019
Assets
Current Assets		$9,520		$8,800
Property, plant, and equipment (net)		1,990		1,810
Other assets		1,590		1,610
Total assets		$13,100		$12,220
Liabilities and Stockholders' Equity
Current Liabilities		$3,220		$3,380
Long-term liabilities		1,260		1,340
Stockholders equity		8,620		7,500
Total liabilities and stockholders' equity		$13,100		$12,220

(a) Prepare a horizontal analysis of the balance sheet data for Windsor, using 2019 as a base. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.)

WINDSOR, INC. Condensed Balance Sheet May 31 ($ in millions)
		2020		2019		Increase (Decrease)		Percentage Change from 2019
Assets
Current Assets		$9,520		$8,800		$enter a dollar amount		enter percentages rounded to 1 decimal place	%
Property, plant, and equipment (net)		1,990		1,810		enter a dollar amount		enter percentages rounded to 1 decimal place	%
Other assets		1,590		1,610		enter a dollar amount		enter percentages rounded to 1 decimal place	%
Total assets		$13,100		$12,220		$enter a total amount		enter percentages rounded to 1 decimal place	%
Liabilities and Stockholders' Equity
Current Liabilities		$3,220		$3,380		$enter a dollar amount		enter percentages rounded to 1 decimal place	%
Long-term liabilities		1,260		1,340		enter a dollar amount		enter percentages rounded to 1 decimal place	%
Stockholders equity		8,620		7,500		enter a dollar amount		enter percentages rounded to 1 decimal place	%
Total liabilities and stockholders' equity		$13,100		$12,220		$enter a total amount		enter percentages rounded to 1 decimal place	%

(b) Prepare a vertical analysis of the balance sheet data for Nike for 2020.

WINDSOR, INC. Condensed Balance Sheet choose the accounting period For the Year Ended May 31, 2020For the Month Ended May 31, 2020May 31, 2020
		$ (in millions)		Percent
Assets
Current Assets		$9,520		enter percentages	%
Property, plant, and equipment (net)		1,990		enter percentages	%
Other assets		1,590		enter percentages	%
Total assets		$13,100		enter percentages	%
Liabilities and Stockholders' Equity
Current Liabilities		$3,220		enter percentages	%
Long-term Liabilities		1,260		enter percentages	%
Stockholders equity		8,620		enter percentages	%
Total liabilities and stockholders' equity		$13,100		enter percentages	%