Condensed data from the comparative statement of financial position of Steering Inc. follow: Current assets Non-current assets Current liabilities Non-current liabilities Common shares Retained earnings 2021 $113,000 400,000 109,000 89,000 109,000 206,000 2020 $112.000 328,000 100,000 109,000 100,000 131,000 2019 $100,000 299,000 95,000 119,000 100.000 85,000 (a) (a) Using horizontal analysis, calculate the percentage of a base-year amount, using 2019 as the base year. (Round answers to 1 decimal place, eg. 15.2%.) STEERING INC. Horizontal Analysis of Statement of Financial Position (% of base-year amount) 2021 2020 2019 % % Current assets % % Non-current assets % % Current liabilities 96 % Non-current liabilities Common shares % % % 95 Retained earnings