Here is financial information for Sandhill Inc. Prepare a schedule showing a horizontal analysis for 2022, using 2021 as the base year. (Enter negative amounts and percentages using either a negative sign preceding the number e.g. 45,45% or parentheses e.g. (45), (45\%). Round percentages to 1 decimal place, e.g. 12.3%.) \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Assets } & 2022 & 2021 & \multicolumn{2}{|c|}{ Amount } & \multicolumn{2}{|l|}{ Percentage } \\ \hline & & & & & & \\ \hline Current assets & $123,000 & $100,000 & $ & 23,000 & 23.0 & % \\ \hline Plant assets (net) & 394,471 & 329,000 & & 65,471 & 19.9 & % \\ \hline Total assets & $517,471 & $429,000 & $ & 88,471 & 20.6 & % \\ \hline Liabilities & & & & & & \\ \hline Current liabilities & $110,279 & $71,000 & $ & & & % \\ \hline Long-term liabilities & 137,192 & 88,000 & & 49,192 & 55.9 & % \\ \hline Total liabilities & 247,471 & 159,000 & & & & % \\ \hline Stockholders' Equity & & & & & & \\ \hline Common stock, \$1 par & 122,100 & 111,000 & & & & % \\ \hline Retained earnings & 147,900 & 159,000 & & & & % \\ \hline Total stockholders' equity & 270,000 & 270,000 & & & & % \\ \hline \begin{tabular}{l} Total liabilities and \\ stockholders' equity \end{tabular} & $517,471 & $429,000 & $ & 88,471 & 20.6 & % \\ \hline \end{tabular}