Exercise 13-03 Here is financial information for Windsor, Inc. Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $1 par Retained earnings December 31, 2022 $109,300 403,200 102,200 125,300 133,300 151,700 December 31, 2021 $ 93,200 353,300 68,300 93,200 118,300 166,700 Prepare a schedule showing a horizontal analysis for 2022, using 2021 as the base year. (If amount and p Round percentages to 1 decimal place, e.g. 12.1%.) WINDSOR, INC. Condensed Balance Sheet December 31 Increase or (Decrease) Amount Percentage 2022 2021 Assets $109,300 Current Assets $93,200 % 403,200 Plant assets (net) 353,300 % Total assets $512,500 $446,500 % Liabilities Current Liabilities $102,200 $68,300 % Long-term liabilities 125,300 93,200 % $227,500 $161,500 % Total liabilities Stockholders' Equity Common stock, $1 par 133,300 118,300 % Retained earnings 151,700 166,700 % Total stockholders' equity 285,000 285,000 % Total liabilities and stockholders' equity $512,500 $446,500 %