The comparative balance sheet of Whispering Winds Company appears below: WHISPERING WINDS COMPANY Comparative Balance Sheet December 31, Assets 2022 2021 Current assets $410 $250 Plant assets 780 510 Total assets $1.190 $760 Liabilities and stockholders' equity a Current liabilities $180 $140 Long-term debt 250 190 Common stock 440 230 Retained earnings 320 200 Total liabilities and stockholders' equity $1,190 $760 Using horizontal analysis show the percentage change for each balance sheet item using 2021 as a base year. negative, eg: -12.1% or (12.1%). Round percentages to 0 decimal places, e.g. 12%. WHISPERING WINDS COMPANY Comparative Balance Sheet December 31 Assets 2022 2021 Percentage change Current assets $410 $250 96 Plant assets 780 510 9 Total assets $1,190 $760 9a Liabilities and stockholders equity Current hill Plant assets 780 510 Total assets $1.190 $760 Liabilities and stockholders' equity Current liabilities $180 $140 96 Long-term debt 250 190 96 Common stock 440 230 96 Retained earnings 320 200 96 Total liabilities and stockholders' equity $1,190 $760 Using vertical analysis, prepare a common size comparative balance sheet. (Round percentages to o dcimal places, eg. 12%.) WHISPERING WINDS COMPANY Comparative Balance Sheet December 31 2022 2021 Assets Amount Percentage Amount Percentage Current assets $410 96 $250 Plant assets 780 96 510 Total assets $1,190 96 $760 96 Liabilities and stockholders' equity Current liabilities $180 96 $140 Long-term debt 250 190 Common stock 440 96 230 Retained earnings 320 96 200 Total liabilities and stockholders' equity $1,190 96 $760