December 31, 2017		December 31, 2016
Current assets		$123,000		$102,800
Plant assets (net)		394,600		330,500
Current liabilities		88,100		73,600
Long-term liabilities		136,800		88,000
Common stock, $1 par		166,000		118,000
Retained earnings		126,700		153,700

Prepare a schedule showing a horizontal analysis for 2017 using 2016 as the base year. (Enter negative amounts and percentages using either a negative sign preceding the number e.g. -45, -45% or parentheses e.g. (45), (45%). Round percentages to 1 decimal place, e.g. 12.3%.)

KURZEN INC. Condensed Balance Sheets December 31
							Increase or (Decrease)
		2017		2016			Amount		Percentage
Assets
Current assets		$123,000		$102,800			$		%
Plant assets (net)		394,600		330,500					%
Total assets		$517,600		$433,300			$		%
Liabilities
Current liabilities		$88,100		$73,600			$		%
Long-term liabilities		136,800		88,000					%
Total liabilities		224,900		161,600					%
Stockholders' Equity
Common stock, $1 par		166,000		118,000					%
Retained earnings		126,700		153,700					%
Total stockholders' equity		292,700		271,700					%
Total liabilities and stockholders' equity		$517,600		$433,300			$		%