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