Financial information for Nealon Inc. is presented below. December 31, 2020 December 31, 2019 Current assets $139,971 $111,000 Plant assets (net) 442,854 354,000 Current liabilities 94,017 77,000 Long-term liabilities 166,953 101,000 Common stock, $1 par 181,012 118,000 Retained earnings 140,843 169,000 (a) Prepare a schedule showing a horizontal analysis for 2020 using 2019 as the base year. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -15.2% or (55,000), (15.2%). Round percentages to 1 decimal place, e.g. 15.2%.)