When conducting comparative analysis by reviewing consecutive balance sheets,

When conducting comparative analysis by reviewing consecutive balance sheets, 




A. all items on the balance sheet in Year t must be divided by their corresponding value in Year t-1 and subtract 1.
B. all items on the balance sheet in Year t-1 must be subtracted from their corresponding value in Year t.
C. all items on the balance sheet in Year t must be divided by net income in Year t-1.
D. Both A and B are correct.




Answer: D


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