The comparative balance sheet of Ramos Company appears below: RAMOS COMPANY Comparative Balance Sheet December 31, 2009 Assets 2009 2008 Current assets $ 440 $280 Plant assets 675 520 Total assets $1,115 $800 Liabilities and stockholders' equity Current liabilities $ 280 $120 Long-term debt 250 160 Common stock 325 320 Retained earnings 260 200 Total liabilities and stockholders' equity $1,115 $800 Instructions (a) Using horizontal analysis, show the percentage change for each balance sheet item using 2008 as a base year. (b) Using vertical analysis, prepare a common size comparative balance sheet