Using the following selected items from the comparative balance sheet of Anders Company, illustrate horizontal and vertical analysis. 
Definitions:
Excludable
A characteristic of a good or service that allows its owner to prevent others from using it without paying for it.
Free Rider
A person who receives the benefit of a good but avoids paying for it
Free-Rider
An individual who benefits from resources, goods, or services without paying for the cost of the benefit.
Market Forces
The economic factors affecting the price, demand, and availability of goods and services in a free market, primarily driven by supply and demand.
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