December 31, 2022 December 31, 2021 Current assets $140,000 $110,000 Plant assets (net) 440,000 360,000 Current liabilities 95,000 75,000 Long-term liabilities 165,000 100,000 Common stock, $1 par 180,000 120,000 Retained earnings 140,000 175,000 Prepare a schedule showing a horizontal analysis for 2022 using 2021 as the base year. Of amount and percentage are a decrease show the numbers as negative, eg.-55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, eg. 12.1%) NEALON INC. Condensed Balance Sheet December 31 2022 2021 Increase or (Decrease) Amount Percentage Assets Current Assets $140,000 $110,000 $ 27.30 % Plant assets (net) 440,000 360,000 % Total assets $580,000 $470,000 $ % Liabilities Current Liabilities $95,000 $75,000 Long-term liabilities 165,000 100,000 Total liabilities $260,000 $175.000 % *** % Stockholders' Equity Common stock, $1 par 180,000 120,000 Retained earnings 140,000 175,000 Total stockholders' equity 320.000 295,000 *** Total liabilities and stockholders' equity $ $580,000 $470,000