Condensed data from the comparative statement of financial position (SFP) of Cullumber Inc. follow: 2020 2019 2018 Current assets $120,000 $80,000 $100,000 Non-current assets 398,000 359,000 308,000 Current liabilities 64,000 80,000 77,000 Non-current liabilities 157,000 109,000 142,000 Common shares 147,000 106,000 96,000 Retained earnings 150,000 144,000 93,000 Your answer is partially correct. Using vertical (common-size) analysis, calculate the various SFP categories as a percentage of total assets for Cullumber Inc. for each of 2018, 2019, and 2020. (Round answers to 1 decimal place, e.g. 52.1%) 2020 2019 2018 Current assets 23.2 18.7 % 24.6 Non-current assets 76.7 81.2 % 75.3 Current liabilities 14.1 19.2 % 15.7 % Non-current liabilities 32.6 22.7 % 36.4 Common shares 31.9 30 % 25.1 % Retained earnings 212 % 27.9 % 22.6 % eTextbook and Media Your answer is partially correct. Using horizontal analysis, calculate the changes in the key SFP categories from 2019 to 2020. Please write dollar amounts in thousands. Example: $100,000 is written as $100. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to O decimal places, e.g. 52%.)