[緊急] Accounting Horizontal Analysis

reserves in 2009: -116
reserves in 2010: 140
咁horizontal analysis 個percentage 係咪220.7%??

Net cash used in/provided by investing activities in 2009: -13,546
Net cash used in/provided by investing activities in 2010: -22,347
咁horizontal analysis 個percentage 點計??

very urgent....
THX~~~~~