Here is financial information for Pharoah Inc. December 31, 2027 December 31, 2026 Current assets $108,040 $92,500 Plant assets (net) 402,415 352,000 Current liabilities 101,505 67,000 Long-term liabilities 123,950 92,500 Common stock, $1 par 131,705 117,000 Retained earnings 153,295 168,000 Prepare a schedule showing a horizontal analysis for 2027, using 2026 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%.)