Lucas County, Ohio presented the following table in its comprehensive annual financial report for the fiscal year ended December 31, 2010:

Required
a. Complete a horizontal common- size analysis. Use the total column as the base.
b. Comment on the results of the horizontal common- size analysis.
c. Complete a vertical common- size analysis. Use 2001 as the base.
d. Comment on the results of the vertical common- sizeanalysis.

Table 5 Lucas County, Ohio Revenues by Source Last Ten Fiscal Years (Amounts in 000's) General & Tangible Personal Charges Fiscal Property Sales Lodging Investmen Fines Licenses &Specia Intergovernmental Year Tax 2001 S 90,518 70,480 3,398 13,525 24,608 666 2002 $103,604 68,211 4,040 8,32 24,727 601 2003 $105,815 67,007 3.608 4,016 25,809 677 2004 S107,041 6958 3,616 3171 28,383 648 2005 S108,466 70,601 3,759 7,061 28,503 724 2006 S103,745 70,824 3,920,576 29,579 807 2007 S 97,075 71,377 3,689 14,158 34,618 679 2008 S 88,193 71,333 6,393 15,050 33,722 744 2009 S 97555 64,341 4,160 5,057 32,723 973 2010 S 91,873 68,074 4,487 4,695 35,914 674 1TaxTax Inm Services Forfeitures Permits Assessments Re Othe Total 34 37 54 72 2,581 2,303 1,763 2,035 2,525 2,370 7,580 3,415 2,137 3,193 194,753 43,382 443,945 178,345 38.431 428.620 184,60 47,504 440,854 196,518 22.456 433,898 201,485 19,837 442,994 234,084 19,606 476,541 229,91766,563 525,686 260,776 18,339 497,992 258,441 36,15S 502,272 246,625 30.893 487,238 30 30 26 S10