Type of Analysis Is Illustrated in the Following Table A) the Table Illustrates a Standard Financial Ratio Analysis
B)

type of analysis is illustrated in the following table? $$\begin{array} { | l | r | r | } \hline & \text { Company A } & \text { Industry Average } \\\hline \text { Account } & 2007 - - \% & 2006 - \% \\\hline \text { Current assets } & 33.33 \% & 30.30 \% \\\hline \text { Accounts receivable } & 41.03 \% & 45.45 \% \\\hline \text { Merchandise inventory } & \underline { 25.64 \% } & \underline { 24.24 \% } \\\hline \text { Total assets } & 100.00 \% & 100.00 \% \\\hline \text { Current liabilities } & 38.46 \% & 30.30 \% \\\hline \text { Long-term liabilities } & 15.38 \% & 30.30 \% \\\hline \text { Common stock } & 25.64 \% & 24.24 \% \\\hline \text { Retained earnings } & \underline { 20.51 \% } & \underline { 15.15 \% } \\\hline \begin{array} { l } \text { Total liabilities and } \\\text { stockholders' equity }\end{array} & \underline { 100.00 \% } & \underline { 100.00 \% } \\\hline\end{array}$$

A) The table illustrates a standard financial ratio analysis
B) The table illustrates vertical analysis.
C) The table illustrates benchmarking.
D) The table illustrates horizontal analysis.