Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $1 par Retained earnings December 31, 2025 $110,800 403,400 102,400 126,800 134,800 150,200 December 31, 2024 $93,400 354,800 69,800 93,400 119,800 165,200

Liabilities Current Liabilities Long-term liabilities Total liabilitics Stockholders' Equity Common stock, SI par Retained eamings Total sockholders' equity Total habilities and stockholders' equity Condensed Balance Sheets 2025 2024 Amount Assets Current Assets Plant assets (nct) Total assets Liabilities Current Liabilities Long-term liabilities Total liabilitics s $ 5 $ $ 5 \begin{tabular}{lrrr} & December 31,2025 & & December 31,2024 \\ \cline { 2 - 2 } Current assets & $110,800 & & $93,400 \\ Plant assets (net) & 403,400 & & 354,800 \\ Current liabilities & 102,400 & 69,800 \\ Long-term liabilities & 126,800 & 93,400 \\ Common stock, \$1 par & 134,800 & 119,800 \\ Retained earnings & 150,200 & 165,200 \end{tabular} Plint assets (rict) Total assets. Liabilitics Curtent Liabalities Long-term liabilities: Total habilitics Stockholders' Equity Comimon stock, Si par Retaincd carmings: Total stockholders' equity Total liabilities and stockholders' equity SHERIDANINC. Condensed Balance Sheets 2025 2024 Amount Assets Current Assets Plant ascets (net) Total assets Liabilities Current Liabilities Long-term liabilities Total Habalitics Steckholders' Kquity Here is financial information for Sheridan Inc. Prepare a schedule showing a horizontal analysis for 2025. using 2024 as the base year. (If amount and percentage are a decrease show the numbers as negative, e.3. 55,000,20% or (55,000),(20%). Round percentages to 1 decimal place, e.s. 12.1 1 .)