solving 2 Prepare COMPARATIVE & COMMON SIZE STATEMENTS (Balance Sheet and Income Statement) using HORIZONTAL & VERTICAL ANALYSIS for the following data (amount in 000's of BHD): 2020 2021 Equity capital 400 400 Preference share capital 300 300 Net sales 600 750 Reserves 200 245 Debentures 100 150 Cost of goods sold 400 600 Accounts payable 200 275 Tax payable (outstanding) 100 150 Land 100 100 Buildings 300 270 Plant 300 270 Administrative expenses 20 20 Furniture 100 140 Stock 200 300 Selling expenses 10 10 Cash 300 440