The comparative statements of financial position of Haley Company appears below: 
Instructions
(a) Using horizontal analysis, show the percentage change for each statement of financial position item using 2013 as a base year.
(b) Using vertical analysis, prepare a common size comparative statement of financial position.
Definitions:
Q28: *On January 2, 2014, Parr Company purchased
Q50: Discontinued operations refers to the disposal of
Q84: Which of the following reasons best explains
Q111: Internal users of accounting information include all
Q128: A net loss will result during a
Q160: Because they are highly liquid, short-term investments
Q164: Miller Company purchased treasury shares with a
Q177: Dooley Corporation had net income of $200,000
Q192: If a company acquires a 40% ordinary
Q231: In analyzing and interpreting financial statement information,