Use this balance sheet to do horizontal analysis of the Howard Company. 2019 2018 amount percent Assets Current Assets $13,000 $10,000 Plant Assets $44,000 $50,000 Total Assets $57,000 $60,000 Liabilities Stockholders' Equity Total Liabilities and Equity $11,000 $46,000 $57,000 $20,000 $40,000 $60,000 What is the percent increase or decrease for liabilities? increase of 82% increase of 45% O decrease of 82% decrease of 45%