Here is financial information for Tamarisk, Inc.

		December 31, 2022		December 31, 2021
Current assets		$109,400		$ 93,000
Plant assets (net)		403,000		353,400
Current liabilities		102,000		68,400
Long-term liabilities		125,400		93,000
Common stock, $1 par		133,400		118,400
Retained earnings		151,600		166,600

Prepare a schedule showing a horizontal analysis for 2022, using 2021 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%.)

TAMARISK, INC. Condensed Balance Sheet December 31 Increase or (Decrease) 2022 2021 Amount Percentage Assets Current Assets $109,400 $93,000 $ 16400.00 % Plant assets (net) 403,000 353,400 49600.00 % Total assets $512,400 $446,400 $ 66000.00 % Liabilities Current Liabilities $102,000 $68,400 $ 33600.00 % Long-term liabilities 125,400 93,000 32400.00 % Total liabilities $227,400 $161,400 $ 66000.00 % Stockholders' Equity Common stock, $1 par 133,400 118,400 15000.00 % Retained earnings 151,600 166,600 - 15000.00 % Total stockholders' equity 285,000 285,000 % Total liabilities and stockholders' equity $512,400 $446,400 $ 66000.00 %