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Using the following data from the comparative statements of financial position of Grouper NV. Inventory Accounts receivable Total assets December 31, 2017 6828,868 C530,550 C2.673,704

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Using the following data from the comparative statements of financial position of Grouper NV. Inventory Accounts receivable Total assets December 31, 2017 6828,868 C530,550 C2.673,704 December 31, 2016 431,900 353,700 C3,038,300 Illustrate horizontal analysis. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20 or (55,000). (2006). Round percentages to 0 decimal places, ep. 129) Increase or (Decrease) December 31, 2017 December 31, 2016 Amount Percentage Inventory 828,868 C 481,900 Accounts receivable . 530.550 C 353,700 e Total assets 2,673,704 C 3,038,300

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