December 31, 2022 December 31, 2021 Current assets $123,400 $100,000 Plant assets (net) 394,350 330,000 Current liabilities 111,470 72,000 Long-term liabilities 133,280 85,000 Common stock, $1 par 130,800 120,000 Retained earnings 142,200 153,000 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%.) WILDHORSE INC. Condensed Balance Sheets December 31 2022 2021 Increase or (Decrease) Amount Percentage Assets Current assets $123,400 $100,000 $ % Plant assets (net) 394,350 330,000 % Total assets $517,750 $430,000 $ % Liabilities Current liabilities $111,470 $72,000 $ 96 Long-term liabilities 133,280 85,000 % Total liabilities 244,750 157,000 Stockholders' Equity Common stock, $1 par 130,800 120,000 96 Retained earnings 142,200 153,000 % Total stockholders' equity 273,000 273,000 % Total liabilities and stockholders' equity $517,750 $430,000 $ %