The comparative balance sheet of Splish Brothers Company appears below: SPLISH BROTHERS COMPANY Comparative Balance Sheet December 31, Assets 2022 2021 Current assets $490 $200 Plant assets 630 520 Total assets $1,120 $720 Liabilities and stockholders' equity Current liabilities $180 $100 Long-term debt 300 120 Common stock 230 290 Retained earnings 410 210 Total liabilities and stockholders' equity $1,120 $720 a 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 $490 $200 % Plant assets 630 520 % Total assets $1,120 $720 % Liabilities and stockholders' equity Current liabilities $180 $100 % Long-term debt 300 120 % Common stock 230 290 % Retained earnings 410 210 % Total liabilities and stockholders' equity $1,120 $720 % Using vertical analysis, prepare a common size comparative balance sheet. (Round percentages to decimal places, e.g. 12%.) SPLISH BROTHERS COMPANY Comparative Balance Sheet December 31 2022 2021 Assets Amount Percentage Amount Percentage Current assets $490 $200 % Plant assets 630 % 520 % Total assets $1,120 % $720 % Liabilities and stockholders' equity Current liabilities $180 % $100 % Long-term debt 300 % 120 % Common stock 230 % 290 % Retained earnings 410 % 210 % Total liabilities and stockholders' equity $1,120 % $720 %