As a senior accountant at STC (Saudi Telecom Company), you are tasked with preparing a horizontal balance sheet for the fiscal year ended December 31, 2023. Utilize the following balance sheet data in SAR and depict changes in assets, liabilities, and equity from the previous year to the current year.

Item	December 31, 2023 (SAR)	December 31, 2022 (SAR)
Total Assets	15,000,000	12,000,000
Total Liabilities	8,000,000	6,000,000
Shareholders' Equity	7,000,000	6,000,000