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Comparative information taken from the Calla Company financial statements is shown below:
Year 2 Year 1
a. Accounts receivable P175,000 P140,000
b. Retained earnings 30,000 (40000)
c. Sales 855,000 750,000
d. Operating expenses 170,000 200,000
e. Income taxes payable 22,000 20,000
Question 1. Calculate the peso change for each item and indicate whether the change is increase or decrease.
Question 2. Calculate the percentage change from Year 1 to Year 2 with Year 1 as the base year.
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