Here is financial information for Splish Brothers Inc.

		December 31, 2017		December 31, 2016
Current assets		$109,800		$ 94,700
Plant assets (net)		404,700		353,800
Current liabilities		103,700		68,800
Long-term liabilities		125,800		94,700
Common stock, $1 par		133,800		118,800
Retained earnings		151,200		166,200

Prepare a schedule showing a horizontal analysis for 2017, using 2016 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%.)