Using information below, identify 3 accounts that changed most significantly compared to the base year and determine the significance in these changes:

1 XYZ, Corporation Balance sheet 2 3 Base Year ASSETS 10/2/2020 Trend (%) 10/3/2019 Trend (%) 9/27/2018 3 (%) 4 Cash and cash equivalents $1,148.10 $1,164.00 $599.80 5 Short-term investments 902.6 285.7 66.3 6 Accounts receivable 385.6 302.7 271 7 Inventories 965.8 543.3 664.9 8 Other current assets 392.8 460.7 433.8 9 Property, plant, and equipmen 6,163.10 5,888.70 5,700.90 10 Accumulated depreciation -3,808.10 -3,472.20 -3,164.50 11 PPE, net 2,355.00 2,416.50 2,536.40 12 Goodwill and other intangible 433.5 333.2 327.3 13 Long-term investments 479.3 533.3 423.5 14 Other noncurrent assets 297.7 346.5 253.8 15 TOTAL ASSETS $7,360.40 $6,385.90 $5,576.80 16 LIABILITIES 17 Accounts payable $540.00 $282.60 $267.10 18 Short-term debt 0 0 0 19 Other current liabilities 1,535.80 1,496.500 1,313.90 20 Long-term debt 549.5 549.4 549.3 21 Other noncurrent liabilities 350.2 382.7 400.8 22 STOCKHOLDERS' EQUITY 23 Contributed capital 41.2 146.3 187.1 24 Retained earnings 4,297.401 3,471.20 2,793.20 25 Other stockholders' equity 46.3 57.2 65.41 26 TOTAL L & SE $7,360.40 $6,385.90 $5,576.80 27 28 29 Identify 3 accounts that changed most significantly compared to the base year 30 31 Account name % 32 33 34 35 36 Do you see any significance in this changes: 37 38 39 40 41