Comparative data from the balance sheet of Sunland Inc. are shown below. 2021 Current assets $120,000 2020 2019 $81,300 $100,650 Non-current assets 418,000 368,900 319,800 Current liabilities 86,000 61,300 56,300 Non-current liabilities 141,000 116,200 146,000 Common shares 146,000 111,000 96,000 Retained earnings 165,000 161,700 122,150 Perform a horizontal percent of base year analysis using 2019 as the base year. (Round answers to O decimal places, e.g. 125%.) Current assets Non-current assets Current liabilities 2021 % % % 2020 2019 % % % % % % Non-current % liabilities Common shares % % Retained earnings % % % Calculate the horizontal percentage change for each year. (Round answers to O decimal places, e.g. 125%. Enter negative percent using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) 2021 2020 Current assets % % Non-current assets % % Current liabilities % % Non-current liabilities % % Common shares % % Retained earnings % %