The comparative condensed statements of financial position of Ivanhoe SLU are presented below. Ivanhoe SLU Comparative Condensed Statements of Financial Position December 31 2020 2019 Assets Intangibles 20,640 34,400 Property, plant, and equipment (net) 86,000 79,120 Current assets 65,360 70,520 Total assets $172,000 $184,040 Equity and Liabilities Equity 17,200 13,760 Non-current liabilities 120,400 129,000 Current liabilities 34,400 41,280 Total equity and liabilities 172,000 184,040 (a) Prepare a horizontal analysis of the statement of financial position data for Ivanhoe using 2019 as a base. (Enter amounts in millions. Enter negative amounts and percentages using either a negative sign preceding the number eg.-45,-45% or parentheses e.g. (45), (45%). Round percentages to 1 decimal place, e.g. 12.3%) Assets IVANHOE SLU Condensed Statements of Financial Position 2020 2019 Increase (Decrease) Percentage Change from 2019 Intangibles 20,640 34,400 96 Property, plant & 86,000 79,120 96 equipment (net) Current assets 65,360 70,520 96 Total Assets 172,000 194,040 96 Equity and Liabilities Equity 17,200 13,760 96 Non-current liabilities 120,400 129,000 96 Current liabilities 34,400 41,280 96 Total liabilities and Stockholders' Equity 172,000 194,040 96 (b) Prepare a vertical analysis of the statement of financial position data for Ivanhoe in columnar form for 2020. (Round percentages to 1 decimal place, e.g. 12.3%) Assets IVANHOE SLU Condensed Statements of Financial Position Amount Percent Intangiles 20,640 Property, plant, and equipment (net) 86,000 96 Current assets 65,360 96 Total Assets 172,000 96 Equity and Liabilities Equity 17,200 96 Non-current liabilities 120,400 96 34,400 96 Current liabilities Total liabilities and Stockholders' Equity 172,000 96