The comparative balance sheet of Blossom Company appears below: BLOSSOMCOMPANY Comparative Balance Sheet December 31, Assets 2021 2020 Current assets $490 $310 Property, plant and equipment 580 Total assets $1.070 $850 Liabilities and stockholders' equity Current liabilities $200 $130 Long-term debt 270 170 Common stock 320 340 Retained earnings 280 210 Total liabilities and stockholders' equity $1,070 $850 (a) Using horizontal analysis, show the percentage change for each balance sheet item using 2020 as a base year. (Round answers to 0 decimal places, eg. 15%. Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg.(45).) BLOSSOMCOMPANY Comparative Balance Sheet December 31 Assets 2021 2020 Percentage change $490 Current assets $310 % Property, plant and equipment 580 540 % Total assets $1,070 $850 % Liabilities and stockholders' equity Current liabilities $200 $130 % Long-term debt 270 170 % Common stock 320 340 % Retained earnings 280 210 % Total liabilities and stockholders' equity $1,070 $850 %