a) Using horizontal analysis, show the percentage change for each balance sheet item.

(Round all percentages to one decimal place)

JOPLIN COMPANY Comparative Balance Sheet December 31, 2012 and 2011
	Dec. 31,	Dec. 31,	Increase	(Decrease)
Assets	2012	2011	Amount	Percent
Current assets	$ 160,000	$130,000
Plant assets	470,700	430,000
Total assets	$630,700	$560,000
Current liabilities	$ 70,000	$80,000
Long-term debt	210,000	250,000
Common stock	225,000	150,000
Retained earnings	125,700	80,000
Total liabilities and stockholders