The comparative condensed balance sheets of Gurley Corporation are presented below.

GURLEY CORPORATION Comparative Condensed Balance Sheets December 31
		2017		2016
Assets
Current assets		$ 73,400		$ 80,600
Property, plant, and equipment (net)		97,900		90,200
Intangibles		26,800		38,400
Total assets		$198,100		$209,200
Liabilities and stockholders equity
Current liabilities		$ 42,600		$ 47,200
Long-term liabilities		140,800		150,200
Stockholders equity		14,700		11,800
Total liabilities and stockholders equity		$198,100		$209,200

Prepare a horizontal analysis of the balance sheet data for Gurley Corporation using 2016 as a base.

(Enter negative amounts and percentages using either a negative sign preceding the number e.g. -45, -45% or parentheses e.g. (45), (45%). Round percentages to 1 decimal place, e.g. 12.3%.)

Assets Current assets Property, plant & equipment (net) Intangibles Total assets Liabilities and stockholders' Equity Current liabilities Long-term liabilities Stockholders' equity Total liabilities and stockholders' equity GURLEY CORPORATION Condensed Balance Sheets 2017 2016 $73,400 $80,600 97,900 90,200 26,800 38,400 $198,100 $209,200 $42,600 $47,200 140,800 150,200 14,700 11,800 $198,100 $209,200 Increase Decrease Percentage Change from 2016