Solve this balance sheet picture by horizontal analysis and write why it's decrease and increase in percentage
Extracted text: AL BURAIMI HOTEL SAOG STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2019 2019 RO Note 2018 RO ASSETS Non-current assets Property, plant and equipment 5 3,442,959 3,447,808 Current assets Inventories 6 6,803 16,305 185,007 14,589 Trade and other receivables 7 5,950 Amounts due from related parties Bank balances and cash 8 89,533 9. 17,779 24,446 225,894 134,518 Total assets 3,668,853 3,582,326 EQUITY AND LIABILITIES Equity Share capital Legal reserve 10 3,572,832 3,572,832 11 137,117 113,931 (940,154) Accumulated loss (731,482) Total equity 2,978,467 2,746,609 Liabilities Non-current liabilities Employees' end of service benefits 12 38,261 36,657 Current liabilities Term loans 13 283,798 290,714 Trade and other payables Amounts due to related parties Income tax payable 276,047 444,245 30,179 48,589 14 8 30,179 20 47,434 652,125 799,060 Total liabilities 690,386 835,717 Total equity and liabilities 3,668,853 3,582,326 Net assets per share 21 0.834 0.769 These financial statements were approved and authorised for issue by the Board of Directors on J.H....03-2.0as... and signed on their behalf by: CHAIRMAN DIRECTOR The notes on pages 8 to 26 form part of these finaņciat statements. Auditor's report - pages 1 to 3 Burain C.R. No.: E003460 S. of Cman Page: 4 Hotel