Financial information for Kurzen Inc. is presented below. December 31, 2017 December 31, 2016 Current assets $122,800 $103,200 Plant assets (net) 394,600 326,500 Current liabilities 89,900 70,600 Long-term liabilities 132,500 88,000 Common stock, $1 par 166,000 115,500 Retained earnings 129,000 155,600 Prepare a schedule showing a horizontal analysis for 2017 using 2016 as the base year.