ion The comparative statements of financial position for Muscat Co. are presented below: Muscat Co. comparative statements of financial position as of December 31 Items 2016 2017 Building 220,000 240,000 Retained Earnings 240,000 260,000 Account Receivable 160,000 260,000 Share Capital 280,000 350,000 Land 120,000 220,000 Non-Current Liabilities 160,000 100,000 Equipment 160,000 180,000 Cash 140,000 100,000 Current Liabilities 120,000 290,000 Using Horizontal Analysis, the difference in % for Total Liabilities is: D