Using the following selected items from the comparative balance sheet of Kato Company, illustrate horizontal and vertical analysis. 
Definitions:
Control Group
In an experiment, the group that does not receive the treatment and is used as a benchmark to measure how the other tested groups do.
Experimental Group
In research, a group of subjects who are exposed to the variable under investigation, contrary to the control group, to assess the effect of that variable.
Treatment Group
A group of participants in an experiment that receives the intervention or treatment under investigation.
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