Common Sized Analysis

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The sales revenue information for March and April, Year 2007 is listed below. What is the vertical common-sized analysis (percentages) of each item based on the sales revenue? Please discuss any significant findings.

Item March April

Sales Revenue 48,200 50,400
Cash Sales 14,460 14,112
Credit Card Sales 31,330 34,272
Account Receivable Sales 2,410 2,016

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