Financial information for Kurzen Inc. is presented below. December 31, 2017 December 31, 2016 Current assets $123,000 $104,800 Plant assets (net) 394,800 334,500 Current liabilities 89,300 72,800 Long-term liabilities 130,900 88,200 Common stock, $1 par 167,000 116,500 Retained earnings 130,600 161,800 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 Increase or (Decrease) 2017 2016 Amount Percentage Assets Current assets $123,000 $104,800 $ % Plant assets (net) 394,800 334,500 % Total assets $517,800 $439,300 $ % Liabilities Current liabilities $89,300 $72,800 $ % Long-term liabilities 130,900 88,200 % Total liabilities 220,200 161,000 % Stockholders' Equity Common stock, $1 par 167,000 116,500 % Retained earnings 130,600 161,800 % Total stockholders' equity 297,600 278,300 % Total liabilities and stockholders' equity $517,800 $439,300 $ %