What is the procedure of preparing comparative statements?

A) Provide the absolute figures in rupees for two specific points in time.
B) Calculate the difference between the two absolute figures and indicate whether it's an increase or decrease. Record the result in a separate column.
C) Calculate the percentage change between the two absolute figures and present it in a new column.

Choose the correct answer from the options given below.

ABC

The correct answer is option 1- ABC.

The procedure of preparing comparative statements is as follows-
A) Provide the absolute figures in rupees for two specific points in time.
B) Calculate the difference between the two absolute figures and indicate whether it's an increase or decrease. Record the result in a separate column.
C) Calculate the percentage change between the two absolute figures and present it in a new column.