December 31, 2022 December 31, 2021 Current assets $122,000 $100,000 Plant assets (net) 393,900 325,000 Current liabilities 86,030 70,000 Long-term liabilities 128,010 85,000 Common stock, $1 par 165,990 110,000 Retained earnings 135,870 160,000 -/1 E Prepare a schedule showing a horizontal analysis for 2022, using 2021 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%.) CRANE INC. Condensed Balance Sheets December 31 2022 2021 Assets Current assets $122,000 $100,000 $ Increase or (Decrease) Amount Percentage do %