The following is the comparative Financial Statement for Company A on 31s December 2019 and 2020: 2020 2019 ASSETS Non Current Assets: Land 315000 200000 75000 75000 (5000) Vehicles (-) Accumulated Depreciation Building -) Accumulated Depreciation (10000) 300000 (30000) 300000 (15000) Current Assets: 45000 55000 Accounts Receivable (net) Marketable Securities 76900 45000 Inventories 78250 66500 Case 362000 195800 Prepaid Insurance 12000 24000 Total Assets 1'224'150 941'300 LIABILITIES Non Current Liabilities: 435000 388000 Unpaid Bonds Current Liabilities: 78500 86100 Accounts Payable Notes Payable Unearned results 42000 21300 28500 63700 Total Liabilities 584000 559100 OWNER' EQUITY: 35000 45000 Ordinary Shares Principal Shares 39000 28000 566150 309200 640150 382200 Retained Earnings Total Equity Total Liabilities and Owner Equity 1'224'150 941300 Additional Information: i. The following is part of the information related to sales activities for the year 2020. Cash sales Rm800'000 Credit Sales (percentage of cash sales) 80% Cost of goods sold (percentage of cash 60% sales) Net Income RM4500 Interest Expenditure RM5500 Income Tax Expenditure RM5500 ii. The turnover of accounts receivable in 2019 is 15.8 iii. The inventory turnover in 2019 is 9.7 iv. The turnover of total assets in 2019 is 1.15. Based on the information, prepare (a) Horizontal analysis of the Statement of Financial Position for Company A by showing the change in RM and percentage