Eastwood Publishing reports the following segment data regarding its textbook sales:? $$\begin{array}{lrr}\text{ Segment }& \text{ Current Year }& \text{ Prior Year }\\ \text{ College textbooks }& \$78,000& \$55,000\\ \text{ High school textbooks }& 129,000& 115,000\\ \text{ Elementary school textbooks }& \underline{105,000}& \underline{121,000}\\ \text{ Total revenues }& \underline{\underline{\$312,000}}& \underline{\underline{\$291,000}}\end{array}$$ Perform a horizontal analysis and a vertical analysis for Eastwood Publishing. Round to one decimal place.

Horizontal Analysis

A technique in financial analysis where line items on financial statements are compared across subsequent periods to identify trends or significant changes.

Vertical Analysis

A method in financial analysis where each entry in a statement is listed as a proportion of another item, often used to compare line items over different periods.

Textbook Sales

The activity or business of selling educational books utilized primarily in schools and universities.