The income statement figures for the past three years for Victorian Manor are presented below.

Victorian Manor Income statements for the period 2018 to 2020
	2018	2019	2020
Sales revenue	134000	95000	147000
Interest revenue	33500	5700	36800
Total revenue	167500	100700	183800
Expenses
Cost of goods sold	46900	47500	72000
Advertising expense	2700	3800	7400
Insurance expense	2700	4800	2900
Rent expense	5400	1900	2900
Utilities expense	2700	2900	4400
Depreciation expense	18800	10500	19100
Wages and salaries expense	2700	2900	2900
Interest expense	2700	1900	5900
Total expenses	84600	76200	117500
Profit	82900	24500	66300

Required:

a. Using the information prepare a trend analysis. (Round all answers to 2 decimal places, e.g. 15.25.) b. Using the information prepare a vertical analysis (using total revenue as the base amount). (Round all answers to 2 decimal places, e.g. 15.25.)

a. Trend analysis.

Victorian Manor Trend analysis
	2018	2019	2020
Sales revenue	Answer	Answer	Answer
Interest revenue	Answer	Answer	Answer
Total revenue	Answer	Answer	Answer
Expenses
Cost of goods sold	Answer	Answer	Answer
Advertising expense	Answer	Answer	Answer
Insurance expense	Answer	Answer	Answer
Rent expense	Answer	Answer	Answer
Utilities expense	Answer	Answer	Answer
Depreciation expense	Answer	Answer	Answer
Wages and salaries expense	Answer	Answer	Answer
Interest expense	Answer	Answer	Answer
Total expenses	Answer	Answer	Answer
Profit	Answer	Answer	Answer

b. Vertical analysis (using total revenue as the base amount).

Victorian Manor Vertical analysis
	2018	2019	2020
	%	%	%
Sales revenue	Answer	Answer	Answer
Interest revenue	Answer	Answer	Answer
Total revenue	Answer	Answer	Answer
Expenses
Cost of goods sold	Answer	Answer	Answer
Advertising expense	Answer	Answer	Answer
Insurance expense	Answer	Answer	Answer
Rent expense	Answer	Answer	Answer
Utilities expense	Answer	Answer	Answer
Depreciation expense	Answer	Answer	Answer
Wages and salaries expense	Answer	Answer	Answer
Interest expense	Answer	Answer	Answer
Total expenses	Answer	Answer	Answer
Profit	Answer	Answer	Answer