Compute the amount and percentage changes for Rivera Company€™s comparative balance sheets, and comment on the changes from 2013 to 2014. (Round the percentage changes to one decimalplace.)

Rivera Company Comparative Balance Sheets December 31, 2014 and 2013 2014 2013 Assets 37,200 218,928 $256,128 25,600 194,400 $220,000 Current assets Property, plant, and equipment (net) Total assets Current liabilities Long-term liabilities Stockholders' equity Total liabilities and stockholders equity Liabilities and Stockholders' Equity 22,400 70,000 163,728 $256,128 S 6,400 80,000 133,600 220,000