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Hypothetical comparative condensed balance sheets of Nike, Inc. are presented here.

$\backslash$table$[[\backslash$table$[[$Nike$,$ Inc.$],[$Comparative Balance Sheets$],[$May $31],[($$ in millions$)]]],[,2027,2026],[$Assets$],[$Current assets,$ $10,248,$$$8,400],[$Property$,$ plant, and equipment $($net$),1,890,1,800],[$Other assets,$1,395,1,500],[$Total assets,$$13,533,$$$11,700],[$Liabilities and Stockholders' Equity$],[$Current liabilities,$$3,465,$$$3,500],[$Long$-$term liabilities,$1,261,1,300],[$Stockholders$\text{'}$ equity,$8,807,6,900],[$Total liabilities and stockholders' equity,$$13,533,$$$11,700]]$

$($a$)$

Prepare a horizontal analysis of the balance sheet data for Nike, using $2026$ as a base. $($Show the amount of increase or decrease as well.$)($Enter amounts in millions. Enter negative amounts and percentages using either a negative sign preceding the number e$.$g$.-45,-45\%$ or parentheses e$.$g$.(45),(45\%).$ Round percentages to $1$ decimal place, e$.$g$.12\mathrm{.}3\%.)$

$\backslash$table$[[,2027,\backslash$table$[[$NIKE$,$ INC.$],[$Condensed Balance Sheet$]],],[,$May $31,,,],[($$ in millions$),],[,2026,,\backslash$table$[[$Increase$],[($Decrease$)]],\backslash$table$[[$Percentage$],[$Change from $2026]]],[$Assets$],[$Current assets,$$10,248,$$$8,400,$$$,,\%],[\backslash$table$[[$Property$,$ plant & equipment$],[($net$)]],1,890,1,800,,,\%],[$Other assets,$1,395,1,500,,,\%],[$Total Assets,$$13,533,$$$11,700,$$$,,\%],[\backslash$table$[[$Liabilities and Stockholders'$],[$Equity$]]],[$Current liabilities,$$3,465,$$$3,500,$$$,,\%],[$Long$-$term liabilities,$1,261,1,300,,,\%],[\backslash$table$[[$Total liabilities and$],[$Stockholders$\text{'}$ Equity$]],$$$13,533,$$$11,700,$$$,,\%]]$