CRANECOMPANY Comparative Balance Sheet December 31. Assets 2021 2020 Current assets $970 $670 Property, plant and equipment 940 780 Total assets $1,910 $1,450 Liabilities and stockholders' equity Current liabilities $440 $250 Long-term debt 510 290 Common stock 440 580 Retained earnings 520 330 Total liabilities and stockholders' equity $1,910 $1,450 (a) Using horizontal analysis, show the percentage change for each balance sheet item using 2020 as a base year. Round answers to 0 decimal places, eg. 15% Enter negative amounts using either a negative sign preceding the number eg-45 or parentheses es (45)) CRANECOMPANY Comparative Balance Sheet December 31 Assets Current assets 2021 2020 Percentage change $970 $670 % Property, plant and equipment 940 780 Total assets Liabilities and stockholders' equity Current liabilities Long-term debt Common stock $1,910 $1,450 T6 5440 $250 510 290 20 440 580 % Retained earnings 520 330 Total liabilities and stockholders' equity $1,910 $1.450