Balance Sheet for Najaf Logistics Inc.:

Balance Sheet Items	Year Ended Dec 31, 2022 (IQD)	Year Ended Dec 31, 2023 (IQD)	Change (%)
Total Assets	150,000,000	180,000,000	+20%
Total Liabilities	70,000,000	90,000,000	+28.57%
Shareholders' Equity	80,000,000	90,000,000	+12.5%
Conduct horizontal analysis on Najaf Logistics Inc.'s balance sheet for the years ended December 31, 2022, and 2023. Interpret the changes in assets, liabilities, and shareholders' equity over the period.