Answer: "A calculation of financial ratios and an evaluation of the comparative trends in the firm’s financial position and performance over a certain time period" would be best to include in a financial statement analysis because The calculation of these ratios allow us to analyze in detail the financial and economic situation of the company. In other words, the company's ability to meet its obligations and generate profits.
Analyzing these ratios in a comparative way between 2 periods allows us to see the trend of the ratios and from this we can estimate where the company is heading.