Condensed data from the comparative statement of financial position (SFP) of Cullumber Inc. follow:

		2020			2019			2018
Current assets		$120,000			$80,000			$100,000
Non-current assets		397,000			346,000			306,000
Current liabilities		73,000			82,000			64,000
Non-current liabilities		169,000			97,000			148,000
Common shares		165,000			128,000			102,000
Retained earnings		110,000			119,000			92,000

Using vertical (common-size) analysis, calculate the various SFP categories as a percentage of total assets for Cullumber Inc. for each of 2018, 2019, and 2020. (Round answers to 1 decimal place, e.g. 52.1%.)

		2020		2019		2018
Current assets		%		%		%
Non-current assets		%		%		%
Current liabilities		%		%		%
Non-current liabilities		%		%		%
Common shares		%		%		%
Retained earnings		%		%		%

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Using horizontal analysis, calculate the changes in the key SFP categories from 2019 to 2020. Please write dollar amounts in thousands. Example: $100,000 is written as $100. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 0 decimal places, e.g. 52%.)

		2020 (000s)		2019 (000s)		Difference		% Change
Current assets		$		$		$		%
Non-current assets								%
Current liabilities								%
Non-current liabilities								%
Common shares								%
Retained earnings								%