The data below is extracted from the Balance Sheet of Coordinate Sdn. Bhd. for the year ended 31 December 2013

	31 December 2012 (RM)	31 December 2013 (RM)
Accounts receivable	550,000	450,000
Inventory	860,000	630,000
Cash	101,500	98,000
Marketable securities	259,000	540,000
Prepayment expenses	12,000	12,000
Total current assets	1,782,500	1,730,000

Based on the above information, you are required to prepare

(i) A horizontal analysis

(ii) A vertical analysis