Using the following selected items from the comparative balance sheet of Kato Company, illustrate horizontal and vertical analysis. 
Definitions:
Stimulus Material
Items or media used to evoke responses in subjects during psychological experiments or assessments.
Hermann Ebbinghaus
A German psychologist who is best known for his pioneering work on memory and the forgetting curve.
George Miller
A cognitive psychologist best known for his theory on the limits of short-term memory capacity, famously summarized as "seven plus or minus two" chunks of information.
John Watson
An American psychologist who is considered one of the founders of behaviorism, emphasizing the role of environmental factors in shaping behavior.
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