Two items are omitted from each of the following summaries of statement of financial position and income statement data for two companys for the year 2014, Holly Enterprises and Craig Stevens. 
Instructions
Determine the missing amounts.
Definitions:
Vertical Analysis
A method of financial statement analysis in which each entry for each of the three major categories of accounts (assets, liabilities, and equity) or income and expenses is represented as a proportion of a total account.
Accounts Receivable
Money owed to a business by its customers for goods or services that have been delivered but not yet paid for.
Horizontal Analysis
Horizontal analysis is a financial analysis technique that compares historical financial data across different periods, to identify trends and growth patterns by analyzing changes in line items.
Base Year Amount
A reference value of an economic indicator or financial metric used for comparison over time, typically set in a specific starting year.
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