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Question(s) / Instruction(s):

What type of analysis is indicated by the following?

                                                                            Increase (Decrease*)

                                                       2010               2009             Amount           Percent

Current assets                           $380,000      $500,000        $120,000*          24%*

Fixed assets                                1,680,000    1,500,000         180,000            12%

A.            Vertical analysis

B.            Horizontal analysis

C.            Liquidity analysis

D.            Common-size analysis

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