*Exercise 14-1 Financial information for kurzen Inc. is presented below. Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $1 par Retained earnings December 31, 2017 $ 122,000 394,400 86,000 131,000 166,400 133,000 December 31, 2016 $ 104,200 327,000 71,600 85,000 111,000 163,600 Prepare a schedule showing a horizontal analysis for 2017 using 2016 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%.) KURZEN INC. Condensed Balance Sheets December 31 Increase or (Decrease) Amount Percentage 2017 2016 Assets $ Current assets 122,000 104,200 % Plant assets (net) 394,400 327,000 % $ 431.200 Total assets 516,400 LILY PL Current assets $ 122,000 $ 104,200 % Plant assets (net) 394,400 327,000 % $ Total assets $ 516,400 $ 431,200 % Liabilities Current liabilities $ 86,000 $ 71,600 % Long-term liabilities 131,000 85,000 % Total liabilities 217,000 156,600 % Stockholders' Equity Common stock, $1 par 166,400 111,000 % 163,600 133,000 Retained earnings % 274,600 299,400 9% Total stockholders' equity $ $ 516,400 $ 431,200 % Total liabilities and stockholders' equity