Here is financial information for Windsor, Inc. December 31, 2022 December 31, 2021 Current assets $109,300 $ 93,200 Plant assets (net) 403,200 353,300 Current liabilities 102,200 68,300 Long-term liabilities 125,300 93,200 Common stock, $1 par 133,300 118,300 Retained earnings 151,700 166,700 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%.) 2022 2021 WINDSOR, INC. Condensed Balance Sheet Assets Current Assets $109,300 $93,200 $ Plant assets (net) 403,200 353,300 Total assets $512,500 $446,500 $ Liabilities Current $102,200 $68,300 $ Liabilities Long-term liabilities 125,300 93,200 Total $227,500 $161,500 $ liabilities Stockholders' Equity Common 133,300 118,300 stock, $1 par Retained 151,700 166,700 earnings Total stockholders' 285,000 285,000 equity Total liabilities and $512,500 $446,500 $ stockholders' equity December 31 Increase or (Decrease) Amount Percentage