Explanation:

- Returning analysis: Generally involves evaluating investment returns. Not typically used for comparative financial statements.

- Common size analysis: Converts items on a financial statement to a percentage of a base figure, allowing easy comparison across companies or time periods. It standardizes financial data.

- Preference analysis: Generally relates to individual preferences or choices, not a known method in financial statement comparison.

- Graphical analysis: Uses graphs to visualize financial data trends or comparisons but isn't a standalone method for analysis.