Using vertical (common-size) analysis, analyze Dwayne Corporation's declining profit before tax.

(a) Using vertical (common-size) analysis, calculate the various SFP categories as a percentage of total assets for Legros Inc. for each of 2015, 2016, and 2017.
(b) Using horizontal analysis, calculate the changes of the key SFP categories from 2016 to 2017.

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Current assets Non-current assets Current liabilities Non-current liabilities Common shares Retained earnings 2017 $120,000 400,000 70,000 165,000 150,000 135,000 2016 $ 80,000 350,000 90,000 105,000 115,000 120,000 2015 $100,000 300,000 65,000 150,000 100,000 85,000