What type of analysis is indicated by the following?
Increase (Decrease)
Year 2 Year 1 Amount Percent
Current assets $380,000 $400,000 $(20,000) (5%)
Fixed assets 1,680,000 1,500,000 180,000 12%
a. Common-size analysis
b. Horizontal analysis
c. Vertical analysis
d. Liquidity analysis
