The following is an example of $\_\_\_\_\_.$

Increase $($Decrease$)$

Current Year Prior Year Amount Percent

Current assets $$420,000$ $$500,000$ $$(80,000)(16\%)$

Fixed assets $1,530,0001,500,00030,0002\%$

a$.$ regression analysis

b$.$ net assets analysis

c$.$ marketability analysis

d$.$ horizontal analysis