Hypothetical comparative condensed balance sheets of Nike, Inc. are presented here.

Assets

Current assets

Property, plant, and equipment $($net$),2,000,1,850$

Other assets

Total assets

Liabilities and Stockholders' Equity

Current liabilities

Long$-$term liabilities

Stockholders' equity

Total liabilities and stockholders' equity $$13,160,$$$12,{160}_{?}$

$($a$)$

Prepare a horizontal analysis of the balance sheet data for Nike, using $2026$ as a base. $($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$.12\mathrm{.}2\%.)$

NIKE, INC.

Condensed Balance Sheets

May $31$

$($$ in millions$)$

Increase or $($Decrease$)$

$2027$

$2026$

Amount

Percent

Assets

Current assets

$$9,630,$$$8,710$

$

Property,

plant, and

$2000,1850$