Selected data from the comparative statement of financial position of Rioux Ltd. are shown below:

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

2015 2014 2013 Cash Accounts receivable Inventory Property, plant, and equipmernt Intangible assets Total assets 150,000 175,000 75,000 450,000 780,000 600,000 700,000 ,130,000 2,800,000 2,850,000 0 $4,750,000 $4,075,000 $4,075,000 600,000 400,000 90,000 100,000