Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $1 par Retained earnings December 31, 2017 $109,400 404,200 103,200 125,400 133,400 151,600 December 31, 2016 $94,200 353,400 68,400 94,200 118,400 166,600 Prepare a schedule showing a horizontal analysis for 2017, using 2016 as the base year. (55,000), (20%). Round percentages to 1 decimal place, eg. 12.1%.)