Common Size Statement shows financial data as percentages.
(A) is correct because it can show expenses as a percentage of revenue.
(C) is correct because it can show items as a percentage of total assets.
(D) is also correct as it can express items based on total assets.
(B) is not correct because horizontal analysis compares data over time, not as percentages.
So, the correct answer is option 3: (A), (C), and (D) only.