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Here is financial information for Carla Vista Express Inc. December 31, 2021 December 31, 2020 Current assets $174,000 $120,000 Property, plant and equipment 493,920 420,000 Current liabilities 130,900 85,000 Long-term liabilities 174,460 110,000 Common stock, $1 par 189,540 135,000 Retained earnings 173,020 210,000 Prepare a horizontal analysis for 2021 using 2020 as the base year. (Round percentages to 1 decimal place, e.g. 12.1%. Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) CARLA VISTAEXPRESS INC. Condensed Balance Sheet December 31 Increase or (Decrease) Assets 2021 2020 Amount Percentage Current assets $174,000 $120,000 $ % Property, plant and equipment 493,920 420,000 % Total assets $667,920 $540,000 $ % Liabilities Current liabilities $130,900 $85,000 $ % Long-term liabilities 174,460 110,000 % Total liabilities $305,360 $195,000 $ % Stockholders' Equity Common Stock, $1 par $189,540 $135,000 $ % Retained earnings 173,020 210,000 % Total stockholders' equity 362,560 345,000 % Total liabilities and stockholders' equity $667,920 $540,000 $ %