Financial information for Cullumber SA is presented below. December 31, 2020 December 31, 2019 Plant assets (net) 332,640 268,800 Current assets 107,520 92,400 Share capital-ordinary, 1 par 133,560 96,600 Retained earnings 113,652 126,000 Non-current liabilities 116,508 79,800 Current liabilities 76,440 58,800 Prepare a schedule showing a horizontal analysis for 2020, using 2019 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%.) CULLUMBER SA Condensed Statements of Financial Position December 31 Increase or (Decrease) 2020 2019 Amount Percentage Assets Plant assets (net) 332,640 268,800 % Current assets 107,520 92,400 % Total assets 440,160 361,200 % Equity Share capital-ordinary, 1 par 133,560 96,600 % Retained earnings 113,652 126,000 % Equity Share capital-ordinary, 1 par 133,560 96,600 % Retained earnings 113,652 126,000 % Total equity 247,212 222,600 % Liabilities Non-current liabilities 116,508 79,800 % Current liabilities 76,440 58,800 % Total liabilities 192,948 138,600 % Total liabilities and equity 440,160 361,200 %