Round to one decimal place except earnings per share and dividends per share, which should be rounded to two decimal places. e balance sheet data of Randolph Company for two recent years appears below: Assets: Current assets Year $ 440 Year 1 $28 lant assets Total assets 67 Liabilities and stockholders' equity Current liabilities Long-term debt Common stock Retained earnings Total liabilities and stockholders' equity $120 $ 280 250 325 60 320 Using horizontal analysis, show the percentage change for each balance sheet item using Year 1 as a base year. (a) (b) Comment on any significant differences revealed by the analysis