At the End of This Year the Full Glass Company

Multiple Choice

At the end of this year the Full Glass Company has cash of $100,000, accounts receivable of $200,000, inventory of $300,000 and total assets of $1,000,000. The corresponding figures at the end of last year were $65,000, $140,000, $225,000, and $730,000 respectively. What is the percentage change in inventory?

A) 25% by horizontal analysis
B) 43% by vertical analysis
C) 25% by vertical analysis
D) 33% horizontal analysis
E) 33% by vertical analysis