the first photo explains the question.

(Example) (2019) (2018)

Equation --> 74,442 - 75,574 = (1,132) / 74,462 = 1.50%

The first photo is an example of the equation & the next 4 photos need to be done like that but I'm confused

Please help !!

(Comparative Balance sheet)

(Income statement)

BTA 112

Safeway Stores Comparative Balance Sheets Increase or Decrease Amount Percentage 2019 2018 74,4421 105,166 1,563,244 118,537 1,861,389 75,574 91,642 1,433,254 128,676 1,729,146 (1,132) 13,524 129,990 (10,139) 132,243 (1.50) 14.76 9.07 (7.88) 7.65 Assets Current Assets: Cash and short-term investments Receivables Merchandise inventories Prepaid expenses and other current assets Total Current Assets Property Land Buildings Leasehold improvments Fixtures and equipment Transport equipment Property under capital lease 12.57 13.11 236,876 345,001 557,504 2,023,914 186,485 1,144,409 4,494,189 1,894,333 2,599,856 16,588 59,396 4,537,229 210,427 305,006 459,711 1,789,136 173,576 1,155,493 4,093,349 1,731,138 2,362,211 16,557 66,449 4,174,363 26,449 39,995 97.793 234,778 12,909 (11,084) 400,840 163,195 237,645 21.27 13.12 7.44 (0.96) 9.79 9.43 10.06 0.19 (10.61) Less: Accumulated depreciation and ammortization Total property, net Excess of cost over net assets acquired Other Assets Total Assets (7,053) 362,866 8.69 Problem 3 Financial Statement Analysis The financial statements of Gaines Company appear below: GAINES COMPANY Comparative Balance Sheet December 31 Assets 2020 2019 Cash $ 25,000 $ 40,000 Short-term investments 15,000 60,000 Accounts receivable (net) 50,000 30,000 Inventory 50,000 70,000 Property, plant and equipment (net) 260.000 300.000 Total assets $400.000 $500.000 Liabilities and stockholders' equity Accounts payable $ 20,000 $ 30,000 Short-term notes payable 30,000 90,000 Bonds payable 90,000 160,000 Common stock 150,000 150,000 110,000 70.000 Retained earnings Total liabilities and stockholders' equity $400,000 $500.000 GAINES COMPANY Income Statement For the Year Ended December 31, 2020 Net sales $400,000 Cost of goods sold 240.000 Gross profit 160,000 Expenses Operating expenses $42,000 Interest expense 18.000 Total expenses 60.000 Income before income taxes 100,000 Income tax expense 30,000 Net income $ 70,000 Additional information: Cash dividends of $23,000 were declared and paid in 2020. b. Weighted-average number of shares of common stock outstanding during 2020 was 30,000 shares Market value of common stock on December 31, 2020, was $21 per share