Brief Exercise 14-3 Comparative data from the statement of financial position of Ceradyne Ltd. are shown below. Current assets Property, plant, and equipment Goodwill 2018 2017 2016 $1,538,000 $1,170,000 $1,229,000 3,110,000 2,785,000 2,856,000 120,000 130,000 -0- $4,768,000 $4,085,000 $4,085,000 Total assets Using horizontal analysis, calculate the percentage of the base-year amount, using 2016 as the base year. (Round answers to 1 decimal place, e.g. 52.7%.) 2018 2017 2016 % % % Current assets % % % Property, plant, and equipment % % % Total assets Using vertical analysis, calculate the percentage of the base amount for each year. (Round percentages to 1 decimal places, e.g. 52.7%.) 2016 2018 Percentage 2017 Percentage Amount Amount Amount Percentage % % % Current assets $ $ % % % Property, plant, and equipment Goodwill % % % % % % Total assets $ $