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A B C D E G H BALANCE SHEETS INCOME STATEMENT W N ASSETS 2018 2019 2020 2018 2019 2020 cash 35.000 54.000 40.000 Sales 28.500.000 33.000.000 37.500.000 Account Receivables 125.000 100.000 185.000 Sales Retun&Allowances -280.000 -320.000 300.000; Note Receivables 220.000 360.000 320.000 Sales Discount -820.000 -880.000 -900.000! 00- :Merchandise Inventory 440.000 600.000 650.000 Net Sales 27.400.000 31.800.000 36.300.000 Prepaid Insurance Expense 46.000 36.000 82.000 COGS 19.000.000 23.500.000 -26.200.000; 9 TOTAL CURRENT ASSETS 866.000 1.150.000 1.277.000 Gross P/L 8.400.000 8.300.000 10.100.000; 10 Land 1.400.000 1.500.000 1.350.000 Other Income(losses) 150.000 200.000: 11 Land Improvements 280.000 300.000 503.000 Operating Expenses -5.500.000 -5.800.000 -7.100.000; 12 Building 880.000 1.000.000 1.250.000 Operating P/L-EBIT 2.900.000 2.650.000 3.200.000; 13 Furniture and Fixture 440.000 500.000 580.000 Interest Expense 500.000 -620.000 650.000 14 Accumulated Depreciation -120.000 -150.000 -210.000 Tax Expense -960.000 -812.000 -1.020.000; Rights 1.200.000 1.200.000 1.500.000 Net P/L 1.440.000 1.218.000 1.530.0001 16 Accumulated Amortization -240.000 -580.000 -780.000 17 TOTAL NON-CURRENT ASSETS 3.840.000 3.770.000 4.193.000 18 TOTAL ASSETS 4.706.000 4.920.000 5.470.000 LIABILITIES&EQUITY Account Payables 200.000 280.000 250.000 Note Payables 350.000 430.000 530.000 Unearned Rent Revenue 190.000 110.000 140.000 TOTAL CURRENT LIABILITIES 740.000 820.000 920.000 Bank Credits 1.000.000 900.000 1.250.000 Note Payables 280.000 350.000 250.000 TOTAL NON-CURRENT LIABILITI 1.280.000 1.250.000 1.500.000 Common Stock 1.200.000 1.300.000 1.500.000 VIAL EQUITY 2.080.UUV 2.850.UUV 3.USU.UUV Additional Paid in Capital 1.600.000 1.650.000 1.650.000 Retained Earnings 240.000 280.000 340.000 -OTAL LIABILITIES&EQUITY 4.706.000 4.920.000 5.470.000 Treasury Stock 354.000 -380.000 440.000 TOTAL EQUITY 2.686.000 2.850.000 3.050.000required: Perform Common-Size Balance Sheets and Income Statement for the Years 2019 and 2020 along with your comments Perform Year-To-Year Change and Index Number Trend Analysis for the Years 2019 and 2020 along with your coroment