The comparative balance sheet of Splish Brothers Company appears below:

SPLISH BROTHERS COMPANY Comparative Balance Sheet December 31,
Assets			2022		2021
Current assets			$450		$240
Plant assets			700		590
	Total assets		$1,150		$830
Liabilities and stockholders' equity
Current liabilities			$200		$120
Long-term debt			310		190
Common stock			190		240
Retained earnings			450		280
	Total liabilities and stockholders' equity		$1,150		$830

Using horizontal analysis, show the percentage change for each balance sheet item using 2021 as a base year. (If percentage change is a decrease show the numbers as negative, e.g. -12.1% or (12.1%). Round percentages to 0 decimal places, e.g. 12%.)

SPLISH BROTHERS COMPANY Comparative Balance Sheet December 31
Assets			2022		2021		Percentage change
Current assets			$450		$240		Enter percentages %
Plant assets			700		590		Enter percentages %
	Total assets		$1,150		$830		Enter percentages %
Liabilities and stockholders' equity
Current liabilities			$200		$120		Enter percentages %
Long-term debt			310		190		Enter percentages %
Common stock			190		240		Enter percentages %
Retained earnings			450		280		Enter percentages %
	Total liabilities and stockholders' equity		$1,150		$830		Enter percentages %

Using vertical analysis, prepare a common size comparative balance sheet. (Round percentages to 0 decimal places, e.g. 12%.)

SPLISH BROTHERS COMPANY Comparative Balance Sheet December 31
			2022					2021
Assets			Amount		Percentage			Amount		Percentage
Current assets			$450		Enter percentages	%		$240		Enter percentages	%
Plant assets			700		Enter percentages	%		590		Enter percentages	%
	Total assets		$1,150		Enter percentages	%		$830		Enter percentages	%
Liabilities and stockholders' equity
Current liabilities			$200		Enter percentages	%		$120		Enter percentages	%
Long-term debt			310		Enter percentages	%		190		Enter percentages	%
Common stock			190		Enter percentages	%		240		Enter percentages	%
Retained earnings			450		Enter percentages	%		280		Enter percentages	%
	Total liabilities and stockholders' equity		$1,150		Enter percentages	%		$830		Enter percentages	%