ClubLink Enterprises Limited is Canada's largest golf course and resort owner. The following selected information is available for three recent fiscal years:

ClubLink had 18,917, 17,049, and 16,647 golf club members as at December 31, 2010, 2009, and 2008, respectively.
Instructions
(a) Calculate the horizontal percentage of the base-year amount for each of the statement of financial position and income statement, assuming 2008 is the base year.
(b) Identify the key components in ClubLink's statement of financial position and income statement that are primarily responsible for the change in the company's financial position and performance over the three-year period.

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CLUBLINK ENTERPRISES LIMITED Statement of Financial Position December 31 (in thousands) 2010 2009 2008 Assets Current assets Non-current assets Total assets Liabilities and Shareholders' Equit Liabilities $ 11,731 599,681 $611,412 28,516 599,237 $627,753 $ 27,429 613,871 $641,300 S 48,631 406,984 55,615 155,797 611412 Current liabilities $ 80,276 $ Non-current liabilities 392,917 473,193 154,560 $627,753 453,790 531,675 109,625 $641,300 Total liabilities Shareholders' equity Total liabilities and shareholders' equity CLUBLINK ENTERPRISES LIMITED Income Statement Year Ended December 31 (in thousands) 2010 2009 2008 $205,195 Revenue Operating expenses Profit from operations Interest expense Other expense (income) Profit before income tax Income tax expense Profit $210,497 168,091 42,406 25,283 1,290 15,833 9,708 $ 6,125 $204,996 167,630 37,565 22,108 344) 15,801 3,959 $11,842 37,709 23,397 1,155 13,157 2,002 $ 11,155