The comparative balance sheet of Delta Company appears below: 
Instructions
(a) Using horizontal analysis, show the percentage change for each balance sheet item using 2013 as a base year.
(b) Using vertical analysis, prepare a common size comparative balance sheet.
Definitions:
Network Illegally
Unauthorized access or use of a computer network without permission.
Active Memory
Also known as RAM (Random Access Memory), it is the part of a computer that is used by the operating system, software, and currently active processes for storing data temporarily.
Network
A connected group of computers and devices that can exchange data and share resources.
Replicates
Copies or reproductions of an original item or experiment, often used for verification or testing purposes.
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