Here is financial information for Kingbird, Inc. Prepare a schedule showing a horizontal analysis for 2022, using 2021 as the base year. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.)

KINGBIRD, INC. Condensed Balance Sheet December 31 Increase or (Decrease) 2022 2021 Amount Percentage Assets Current Assets $115,527 $97,000 $ ta % Plant assets (net) 368,320 320,000 % Total assets $483,847 $417,000 ta % Liabilities Current Liabilities $104,108 $68,000 $ ta % Long-term liabilities 124,739 94,000 % Total liabilities $228,847 $162,000 $ % Stockholders' Equity Common stock, $1 par 121,766 107,000 % Retained earnings 133,234 148,000 % Total stockholders' equity 255,000 255,000 % Total liabilities and stockholders' equity $483,847 $417,000 $ ta % December 31, 2022 December 31, 2021 Current assets $115,527 $ 97,000 Plant assets (net) 368,320 320,000 Current liabilities 104,108 68,000 Long-term liabilities 124,739 94,000 Common stock, $1 par 121,766 107,000 Retained earnings 133,234 148,000