What Type of Analysis Is Indicated by the Following A) Vertical Analysis
B) Horizontal Analysis
C) Liquidity Analysis
D)

Multiple Choice

What type of analysis is indicated by the following? $\begin{array}{lrrrr}&&&\text { Increase (Decrease) }\\&\text { Current Year } & \text { Preceding Year } & \text { Amount } & \text { Percent }\\\text { Current assets } & \$ 430,000 & \$ 500,000 & \$(70,000) & (14 \%) \\\text { Fixed assets } & 1,740,000 & 1,500,000 & 240,000 & 16 \%\end{array}$

A) vertical analysis
B) horizontal analysis
C) liquidity analysis
D) common-size analysis