The comparative balance sheet of Carla Vista Company appears below: CARLA VISTA COMPANY Comparative Balance Sheet December 31, Assets 2022 2021 Current assets $430 $280 Plant assets 620 600 Total assets $1,050 $880 Liabilities and stockholders' equity Current liabilities $250 $180 Long-term debt 230 160 Common stock 190 220 Retained earnings 380 320 Total liabilities and stockholders' equity $1,050 $880 Using horizontal analysis, show the percentage change for each balance sheet item using 2021 as a base year. (If percentas change is a decrease show the numbers as negative, e.g.-12.1% or (12.1%). Round percentoges to O decimal places 12%.) CARLA VISTA COMPANY Comparative Balance Sheet December 31 Assets 2022 2021 Percentage change Current assets $430 $280 54 % Plant assets 620 600 3 95 % Total assets $1,050 $880 19 %6 Liabilities and stockholders' equity Current liabilities $250 $180 39 % Long-term debt 230 160 44 96 % Common stock 190 220 96 C2 5 JE tv A stion 9 of 9