c) Using the Hydrogenics balance sheet, common-size balance sheet and excerpts from the notes, evaluate the asset, iability and equity structure of the firm. Explain trends and changes found on the common-size balance sheet. Assess the sources of liquidity. d) Analyze accounts receivable and the allowance for doubtful accounts. The sal ze accounts receivable and the allowance for doubtful accounts. The sales growth rate is 33.81% from 2012 to 2013. e) Describe the commitments, contingencies and guarantees of Hydrogenics and the significance of these items. HYDROGENICS CORPORATION CONSOLIDATED BALANCE SHEETS c) Using the Hydrogenics balance sheet, common-size balance sheet and excerpts from the notes, evaluate the asset, iability and equity structure of the firm. Explain trends and changes found on the common-size balance sheet. Assess the sources of liquidity. d) Analyze accounts receivable and the allowance for doubtful accounts. The sal ze accounts receivable and the allowance for doubtful accounts. The sales growth rate is 33.81% from 2012 to 2013. e) Describe the commitments, contingencies and guarantees of Hydrogenics and the significance of these items. HYDROGENICS CORPORATION CONSOLIDATED BALANCE SHEETS