The comparative condensed balance sheets at Conard Corporation are presented below. Item: 2012 2011 Assets: Current assets $74010 $79670 Property, plant, and equipment (net) 98890 90490 Intangibles 26880 39620 Total assets 199780 209780 Liabilities & stockholders' equity: Current liabilities 41960 47860 Long-term liabilities 142920 149850 Stockholders' equity 14900 12070 Total liabilities & stockholders' equity 199780 209780 A: Prepare a horizontal analysis of the balance sheet data for Conard Corporation using 2011 as a base. Note: If amount is a decrease, use either a negative sign preceding the number and/or percentage eg -45 or parentheses eg (45). Round percentages to 1 decimal place eg 10.5%. B: Prepare a vertical analysis of the balance sheet data for Concard Corporation in columnar form for 2012. Note: Round percentages to 1 decimal place, eg 10.5%.