Condensed data from the comparative statement of financial position of Covington Inc follow: Current assets Non-current assets Current liabilities Non-current liabilities Common shares Retained earnings 2021 $114000 404000 111.000 90,000 110,000 207.000 2020 $112,000 330.000 99.000 111,000 101000 131.000 2019 $102,000 300,000 96.000 121.000 101.000 84.000 (a) Using horizontal analysis, calculate the percentage of a bon wear amounting 2019 as the base year. (Round answers to 1 decimal place, 3 15.2%) COVINGTON INC Horizontal Analysis of Statement of Financial Position (%of base-year amount) 2021 2020 2019 sing horizontal analysis, calculate the percentage of a base-year amount, using 2019 as the base year. (Round answers to 1 hecimal place, ey. 15.2%.) COVINGTON INC. Horizontal Analysis of Statement of Financial Position (% of base-year amount) 2021 2020 2019 % % % Current assets Non-current assets Current liabilities Non-current liabilities Common shares Retained earnings % % 96 96 % % X %