The balance sheet data of Randolph Company for two recent years appears below: a. Using horizontal analysis, show the percentage change for each balance sheet item using Year 1 as a base year. If required, round percentage to one decimal place. required, use the minus sign to indicate decreases in amounts and percents (negative values). b. Using vertical analysis, prepare a comparative balance sheet. If required, round your answers to one decimal place. Randolph Company Comparative Balance Sheet For the Years Ended December 31, Year 2 and Year 1 \begin{tabular}{|c|c|c|c|c|} \hline Assets & Year 2 Amount & Year 2 Percent & Year 1 Amount & Year 1 Percent \\ \hline Current assets & $445 & % & $280 & % \\ \hline Plant assets & 680 & & 520 & \\ \hline Total assets & $1,125 & % & $800 & % \\ \hline \multicolumn{5}{|l|}{ Liabilities and stockholders' equity } \\ \hline Current liabilities & $285 & % & $120 & % \\ \hline Long-term debt & 255 & & 160 & \\ \hline Common stock & 325 & & 320 & \\ \hline Retained earnings & 260 & & 200 & \\ \hline Total liabilities and stockholders' equity & $1,125 & % & $800 & % \\ \hline \end{tabular}