Here is financial information for Windsor, Inc. December 31, 2022 $109,300 403,200 December 31, 2021 $ 93,200 353,300 68,300 93,200 Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock $1 par Retained earnings 102,200 125,300 133,300 118,300 151,700 166,700 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%) WINDSOR, INC. Condensed Balance Sheet December 31 Increase or (Decrease) 2021 Amount Percentage 2022 Assets Current Assets $109.300 $93,200 $ 96 Plant assets (net) 403,200 353,300 96 Total assets $512,500 $446,500 $ 26 Liabilities Current Liabilities $102,200 $68,300 $ 26 % Long-term liabilities 125.300 93,200 96 $227,500 $161.500 $ 96 Total liabilities Stockholders' Equity Common stock, $1 par 133,300 118,300 % Retained earnings 151,700 166,700 96 Total stockholders' equity 285.000 285.000 96 Total liabilities and stockholders' equity $512,500 $446,500 $ 26