22. The balance sheet data below for Randolph Company for two recent years. Assets Current assets Plant assets Total assets Year 2 $ 445 680 Year 1 $280 520 $800 $1,125 $ 285 Liabilities & Stockholders' Equity Current liabilities Long-term debt Common stock Retained earnings Total liabilities and stockholders' equity 255 $120 160 320 325 260 S1,125 $800 (a) Using horizontal analysis, show the percentage change for each balance sheet item using Year 1 as a base year. (b) Using vertical analysis, prepare a comparative balance sheet. Round percentages to one decimal place