Using the following selected items from the comparative balance sheet of Kato Company, illustrate horizontal and vertical analysis. 
Definitions:
Energy Use
The amount of energy consumed in a process or by an organization, household, or device, often with a focus on reducing negative environmental impact.
Capacity
The maximum amount that something can contain or produce.
Consumer Involvement
Consumer involvement refers to the degree of interest and engagement that a consumer has with a particular product, service, or brand, affecting their purchasing decisions.
Customer Contact Audit
A customer contact audit is a comprehensive review of all the points at which a company interacts with its customers, aiming to improve customer service and experiences.
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