Perform a vertical and horizontal analysis on the following balance sheet:

Cleveland Clinic Health System Consolidated Balance Sheets (In Thousands) December 31 Liabilities and net assets 20212020 Current liabilities: Long-termdebt4,671,4244,582,994 Other liabilities: \begin{tabular}{lrr} Professional and general liability insurance reserves & 207,448 & 216,100 \\ Accrued retirement benefits & 286,149 & 297,741 \\ Operating lease liabilities & 314,867 & 323,682 \\ Other noncurrent liabilities & 650,491 & 707,915 \\ \cline { 2 - 3 } & 1,458,955 & 1,545,438 \\ \cline { 2 - 3 } & 8,603,423 & 8,550,695 \end{tabular} Net assets: Without donor restrictions With donor restrictions Total net assets Total liabilities and net assets \begin{tabular}{rr} 14,107,442 & 11,921,757 \\ 1,555,140 & 1,320,098 \\ \hline 15,662,582 & 13,241,855 \\ \hline$24,266,005 & $21,792,550 \\ \hline \hline \end{tabular} See accompanying notes