Consider the given balance sheet, perform percentage change analysis for the following items.

Retained earning

Balance sheet
	Dec-11		Dec-10
Asset
Cash	$ 4500		$ 4000
Marketable securities	2500		2000
Accounts receivable	6800		7200
Inventories	7500		8000
total current asset	21300		21200
Land	11000		12000
Equipment	24000		20500
Accumulated depreciation equipment	-3800		-3000
Building	70000		70000
Accumulated depreciation building	-14000		-12000
total asset	108500		108700
Liabilities and stock holder equity
accounts payable	7800		7000
wages payable	1050		1000
taxes payable	500		1500
total current liabilities	9350		9500
bonds payable	30000		30000
common stock $10 par	32000		30000
additional paid in capital	21000		19200
retained earning	16150		20000
total Liabilities and stock holder equity	108500		108700