Financial information for Kurzen Inc. is presented below.

Prepare a schedule showing a horizontal analysis for 2015 using 2014 as the base year.
KURZEN INC.
Condensed Balance Sheets
December 31

December 31, December 31, 2015 2014 $125,000 S100,000 Current assets Plant assets (net) 396,000 330,000 Current liabilities 91,000 70,000 Long-term liabilities 133,000 95,000 Common stock, $1 161,000 115,000 par Retained earnings 136,000 150,000 Increase or (Decrease) 2015 2014 Amount Percentage Assets Current Assets $125,000 S100,000 Plant Assets (net) 396,000 330,000 Total assets $521,000 $430,000 Liabilities Current Liabilities $91,000 S70,000 Long-term Liabilities 133,000 95,000 Total liabilities 224,000 165,000 Stockholders' Equity Common Stock, $1 par 161,000 115,000 Retained Earnings 136,000 150,000