Exercise 13-5 Suppose the comparative balance sheets of Shamrock, Inc. are presented here. SHAMROCK, INC. Condensed Balance Sheet May 31 ($ in millions) 2017 2016 Assets $9,600$8,790 1,800 1,710 $12,990 $12,300 Current Assets 1,810 1,580 Property, plant, and equipment (net) Other assets Total assets Liabilities and Stockholders' Equity $3,170$3,300 1,390 7,610 $12,990 $12,300 Current Liabilities Long-term liabilities Stockholders' equity Total liabilities and stockholders' equity 1,230 8,590 (a) Prepare a horizontal analysis of the balance sheet data for Shamrock, using 2016 as a base. (If amount and percentage are a decrease show the numbers as negative, e.g.-55,000,-2090 or (55,000), (2090). Roun percentages to 1 decimal place, e.g. 12.1%.)