Suppose the comparative balance sheets of Shamrock, Inc. are presented here.

SHAMROCK, INC. Condensed Balance Sheet May 31 ($ in millions)
		2017		2016
Assets
Current Assets		$9,600		$8,790
Property, plant, and equipment (net)		1,810		1,800
Other assets		1,580		1,710
Total assets		$12,990		$12,300
Liabilities and Stockholders' Equity
Current Liabilities		$3,170		$3,300
Long-term liabilities		1,230		1,390
Stockholders equity		8,590		7,610
Total liabilities and stockholders' equity		$12,990		$12,300

(a) Prepare a horizontal analysis of the balance sheet data for Shamrock, using 2016 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. 12.1%.)

Current Assets Property, plant, and equipment (net) Other assets Total assets Liabilities and Stockholders' Equity Current Liabilities Long-term liabilities Stockholders' equity Total liabilities and stockholders' equity SHAMROCK, INC. Condensed Balance Sheet May 31 in millions) Increase 2017 2016 (Decrease) $9,600 $8,790 1,810 1,800 580 1,710 $12,990 $12,300 $3,170 $3,300 1,230 1,390 8,590 7,610 $12,990 $12,300 Percentage Change from 2013