Here is financial information for Sheffield Inc.

		December 31, 2022			December 31, 2021
Current assets		$124,200			$100,000
Plant assets (net)		394,630			335,000
Current liabilities		88,416			72,000
Long-term liabilities		131,924			86,000
Common stock, $1 par		165,945			115,000
Retained earnings		132,545			162,000

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%.)

SHEFFIELD INC. Condensed Balance Sheets December 31
							Increase or (Decrease)
		2022		2021			Amount		Percentage
Assets
Current assets		$124,200		$100,000			$enter a dollar amount		enter percentages rounded to 1 decimal place %
Plant assets (net)		394,630		335,000			enter a dollar amount		enter percentages rounded to 1 decimal place %
Total assets		$518,830		$435,000			$enter a total amount for this part of the balance sheet		enter percentages rounded to 1 decimal place %
Liabilities
Current liabilities		$88,416		$72,000			$enter a dollar amount		enter percentages rounded to 1 decimal place %
Long-term liabilities		131,924		86,000			enter a dollar amount		enter percentages rounded to 1 decimal place %
Total liabilities		220,340		158,000			enter a total of the two previous amounts		enter percentages rounded to 1 decimal place %
Stockholders' Equity
Common stock, $1 par		165,945		115,000			enter a dollar amount		enter percentages rounded to 1 decimal place %
Retained earnings		132,545		162,000			enter a dollar amount		enter percentages rounded to 1 decimal place %
Total stockholders' equity		298,490		277,000			enter a total of the two previous amounts		enter percentages rounded to 1 decimal place %
Total liabilities and stockholders' equity		$518,830		$435,000			$enter a total amount for this part of the balance sheet		enter percentages rounded to 1 decimal place %