Prepare a horizontal analysis of the balance sheet. (Negative answers should be indicated by a minus sign. Round your answers to i decimal place. (I.e., .234 should be entered as 23.4).) Assets Current assets GIBSON COMPANY Horizontal Analysis of Balance Sheets Year 4 Year 3 % Change Cash Marketable securities Accounts receivable (net) Inventories Prepaid items Total current assets. Investments Plant (net) Land $ 16,200 $ 13,100 % 20,300 6,200 55,500 47,200 135,400 144,700 26,800 11,700 254,200 222,900 29,000 20,200 271,300 256,000 29 100 25,100 Total long-term assets 329,400 301,300 Total assets $ 583,600 $ 524,200 Liabilities and Stockholders' Equity Liabilities Current liabilities Notes payable Accounts payable Salaries payable Total current liabilities Noncurrent liabilities Bonds payable Other Total noncurrent liabilities Total liabilities $ 15,900 $ 5,900 111,800 98,200 20,200 13,100 147,900 117,200 98,900 98,900 31,400 25,800 130,300 124,700 278,200 241,900 Stockholders' equity Preferred stock (par value $10, 4% cumulative, 69,000 69,000 nonparticipating: 6,900 shares authorized and issued) Common stock (no par; 50,000 shares authorized; 10,000 shares issued) 69,000 69,000 Retained earnings 167,400 144,300 Total stockholders' equity 305,400 282,300 Total liabilities & stockholders' equity $ 583,600 $ 524,200 Analysis Bal Sheet Analysis Inc Stmt > %