You are considering investing in Eli Lilly, a major pharmaceutical company. As part of your investigation of Lilly, you obtained the following balance sheets for the years ended December 31, 2014 and 2013 (dollars in millions):*Net, including treasury stock and other adjustments. Assume shares outstanding were 17,000 throughout 2016 and 22,000 at year end 2017.

REQUIRED:
a. Compute the dollar change in each account from 2013 to 2014. Also compute the percentage change in each account from 2013 to 2014.
b. Convert the balance sheets to common-size balance sheets. Also compute the percentage change in the common-size numbers of each account from 2013 to 2014.
c. Does the information in (b) provide any additional data to that in (a)? Explain.

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2014 2013 Assets Current assets: $ 3,872 $ 3,830 Cash Short-term marketable securities 955 1,567 3,235 3,434 Accounts receivable Inventory 2,740 2,929 Other current assets 1,378 1,345 $12,180 $13,105 Total current assets 2014 2013 Property, plant, and equipment $ 7,964 $ 7,976 Other assets 17,034 14,168 Total assets $37,178 $35,249 Liabilities and Shareholders' Equity Current liabilities: Short-term borrowings $ 2,689 $ 1,013 Accounts payable 1,128 1,119 Wages payable 759 944 Dividends payable 530 524 Income taxes payable 94 254 Other current liabilities 6,008 5,063 Total current liabilities $11,208 $ 8,917 Long-term debt 10,582 8,691 Contributed capital* (1,095) 649 Retained earnings 16,483 16,992 Total liabilities and shareholders' equity $37,178 $35,249