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

(a) Using horizontal analysis, calculate the percentage of a base-year amount, assuming 2016 is the base year.
(b) Using horizontal analysis, calculate the percentage change for each year.

2018 2017 2016 Cash Accounts receivable Inventory Property, plant, and equipment Intangible assets Total assets $150,00o $ 175,000$ 75,000 600,000 400,000 450,000 780,000 600,0o0 700,000 2,800,000 3,130,000 2,850,00o 90,000100,o00 0 $4,750,0oo $4,075,000 $4,075,000