[Solved] All of the following statements regarding a horizontal analysis are true except: A) A horizontal analysis is used to compare an item in a current statement with the same item in prior statements. B) A horizontal analysis can be performed on a balance sheet and income statement, but not on a statement of cash flows. C) If Fees Earned in 2013 is $125,000 and Fees Earned in 2014 is $143,750, a horizontal analysis will indicate a 15% increase over this period. D) When two statement are compared in horizontal analysis, the earlier statement is used as the base for computing the amount and the percent of change. Pregnancy Rates: Pregnancy rates refer to the frequency of pregnancies in a specified population or demographic group over a given period of time. Sexual Activity: Human behaviors that include the sexual act and practices related to physical intimacy. Protection: Measures or actions taken to keep something safe from harm, damage, or injury. Online Pornography Exposure: The experience of encountering sexually explicit material on the internet, which can have various psychological effects.