GURLEY CORPORATION Comparative Condensed Balance Sheets December 31 2017 2016 Assets Current assets Property, plant, and equipment (net) Intangibles $74,000 80,000 90,000 27,000 40,000 99,000 Total assets $200,000 $210,000 Liabilities and stockholders' equity Current liabilities Long-term liabilities Stockholders' equity $42,00048,000 150,000 12,000 $200,000 $210,000 143,000 15,000 Total liabilities and stockholders' equity ? (a) Prepare a horizontal analysis of the balance sheet data for Gurley Corporation using 2016 as a base. (Enter negative sign preceding the number e.g.-45,-45% or parentheses e.g. (45), (45 %). Round perce GURLEY CORPORATION Condensed Balance Sheets Increase Decrease) 20172016 Assets Current assets