Condensed data from the comparative statement of financial position of Dressaire Inc. follow:

Instructions
(a) Using horizontal analysis, calculate the percentage of a base-year amount, using 2013 as the base year.
(b) Using horizontal analysis, calculate the percentage change for each year.

Current assets Non-current assets Current liabilities Non-current liabilities Common shares Retained earnings 2015 $120,000 400,000 70,000 165,000 150,000 135,000 2014 80,000 350,000 90,000 105,000 115,000 120,000 2013 100,000 300,000 65,000 150,000 100,000 85,000