Here is financial information for Sandhill Express Inc. December 31, 2021 December 31, 2020 Current assets $178,730 $122,000 Property, plant and equipment 494,910 423,000 Current liabilities 132,870 86,000 Long-term liabilities 176,490 111,000 Common stock, $1 par 191,080 136,000 Retained earnings 173,200 212,000 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).) SANDHILLEXPRESS INC. Condensed Balance Sheet December 31 Assets Current assets 2021 2020 $178,730 $122,000 $ Property, plant and equipment 494,910 423,000 Increase or (Decrease) Amount Percentage % % Total assets $673,640 $545,000 $ % Liabilities Current liabilities $132,870 $86,000 $ % Long-term liabilities 176,490 111,000 % Total liabilities Stockholders' Equity $309,360 $197,000 $ Common Stock, $1 par Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $191,080 $136,000 $ 173,200 212,000 364,280 348,000 % % % % $673,640 $545,000 $ %