The following is an example of:

		Year								Increase(Decrease)
		2018				2017				Amount				%
Cash		$	300,000			$	800,000			$	(500,000	)			(62.5	)
Accounts receivable			500,000				200,000				300,000				150.0
Inventory			800,000				700,000				100,000				14.3
Equipment			1,200,000				900,000				300,000				33.3
Total assets		$	2,800,000			$	2,600,000			$	200,000				7.7
a- Ratio analysis. b- Vertical analysis. c- Horizontal analysis. d- Diagonal analysis. Which of the following is an example of horizontal analysis? a- Comparing a balance sheet account over time. b- Comparing a balance sheet account with an income statement account. c- Comparing a balance sheet account with another balance sheet account at the same point in time. d- Comparing an income statement account with another income statement account at the same point in time.