E13-3 Here is financial information for Glitter Inc. Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $1 par Retained earnings December 31, 2017 $106,000 400,000 99,000 122,000 130,000 155,000 December 31, 2016 $ 90,000 350,000 65,000 90,000 115,000 170,000 Instructions Prepare a schedule showing a horizontal analysis for 2017, using 2016 as the base year