The comparative balance sheet of Sheridan Company appears below: SHERIDANCOMPANY Comparative Balance Sheet December 31, Assets 2021 2020 $1,170 $820 Current assets Property, plant and equipment 1,090 880 Total assets $2.260 $1,700 Liabilities and stockholders' equity $540 $300 Current liabilities Long-term debt 610 340 Common stock 490 680 Retained earnings 620 380 Total liabilities and stockholders' equity $2,260 $1.700 (a) Using horizontal analysis, show the percentage change for each balance sheet item using 2020 as a base year. (Ro decimal places, eg. 15%. Enter negative amounts using either a negative sign preceding the number eg. -45 or parenthese