Using vertical (common-size) analysis, analyze Dwayne Corporation's declining profit before tax.

(a) Using vertical (common-size) analysis, calculate the various SFP categories as a percentage of total assets for Legros Inc. for each of 2015, 2016, and 2017.
(b) Using horizontal analysis, calculate the changes of the key SFP categories from 2016 to 2017.

Current assets Non-current assets Current liabilities Non-current liabilities Common shares Retained earnings 2017 $120,000 400,000 70,000 165,000 150,000 135,000 2016 $ 80,000 350,000 90,000 105,000 115,000 120,000 2015 $100,000 300,000 65,000 150,000 100,000 85,000