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Which of the following is the formula for calculating the percentage change in the horizontal analysis of a financial statement? Total assets - Previous year

Which of the following is the formula for calculating the percentage change in the horizontal analysis of a financial statement?

Total assets - Previous year account balance
Current year account balance
Total assets - Previous year account balance
Previous year account balance
Current year account balance - Previous year account balance
Previous year account balance
Current year account balance - Total assets
Previous year account balance

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