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Balance Sheet Accounts 2018 2017

Cash 104,000.00 60,000.00


Marketable Securities 400,000.00 340,000.00
Accounts Receivable 400,000.00 200,000.00
Inventories 200,000.00 300,000.00
Machinery 600,000.00 680,000.00
Land and Building 200,000.00 220,000.00
Goodwill 160,000.00 160,000.00
Other Assets 36,000.00 40,000.00
Total Assets 2,100,000.00 2,000,000.00
Notes Payable(trade) 60,000.00 40,000.00
Accounts Payable 316,000.00 244,000.00
Accrued Expenses 24,000.00 16,000.00
Long Term Liabilities 900,000.00 1,000,000.00
Total Liabilities 1,300,000.00 1,300,000.00
15% Preferred Stock, P10 par 200,000.00 200,000.00
Common Stock 400,000.00 400,000.00
Retained Earnings 200,000.00 100,000.00
Total Capital 800,000.00 700,000.00
Total Liabilities and Capital 2,100,000.00 2,000,000.00

Required:
1. Prepare Comparative Balance Sheets for 2017 and 2018
showing peso and percentage increases and decreases.
(Horizontal Analysis)
2. Prepare Balance Sheets with common size percentages for
the year 2018. (Vertical Analysis)
Increase (Decrease) % increase (decrease)

44,000.00 73%

60,000.00 18%

200,000.00 100%

- 100,000.00 -33%

- 80,000.00 -12%

- 20,000.00 -9%

- 0%

- 4,000.00 -10%

100,000.00 5%

20,000.00 50%

72,000.00 30%

8,000.00 50%

- 100,000.00 -10%

- 0%

- 0%

- 0%

100,000.00 100%

100,000.00 14%

100,000.00 5%
Balance Sheet Accounts 2018 %
Cash 104,000.00 5%
Marketable Securities 400,000.00 19%
Accounts Receivable 400,000.00 19%
Inventories 200,000.00 10%
Machinery 600,000.00 29%
Land and Building 200,000.00 10%
Goodwill 160,000.00 8%
Other Assets 36,000.00 2%
Total Assets 2,100,000.00 100%
Notes Payable(trade) 60,000.00 3%
Accounts Payable 316,000.00 15%
Accrued Expenses 24,000.00 1%
Long Term Liabilities 900,000.00 43%
Total Liabilities 1,300,000.00 62%
15% Preferred Stock, P10 par 200,000.00 10%
Common Stock 400,000.00 19%
Retained Earnings 200,000.00 10%
Total Capital 800,000.00 38%
Total Liabilities and Capital 2,100,000.00 100%

Required:
1. Prepare Comparative Balance Sheets for 2017 and 2018
showing peso and percentage increases and decreases.
(Horizontal Analysis)
2. Prepare Balance Sheets with common size percentages for
the year 2018. (Vertical Analysis)
2017 %
60,000.00 3%
340,000.00 17%
200,000.00 10%
300,000.00 15%
680,000.00 34%
220,000.00 11%
160,000.00 8%
40,000.00 2%
2,000,000.00 100%
40,000.00 2%
244,000.00 12%
16,000.00 1%
1,000,000.00 50%
1,300,000.00 65%
200,000.00 10%
400,000.00 20%
100,000.00 5%
700,000.00 35%
2,000,000.00 100%

ges for