The following data extracted from the books of a company during the years 2008 and 2009 2009 2008 data 170000 110000 Creditors 60000 80000 Cash 195000 107000 Retained earnings 65000 100000 Payment papers 130000 85000 Indebted 500000 425000 Net fixed assets 310000 300000 The capital 200000 145000 Stock 150000 118000 Fixed obligations required: preparing the lists of the financial position for the years 2008,2009 and conducting horizontal analysis