December 31, 2017		December 31, 2016
Current assets		$110,200		$ 93,900
Plant assets (net)		403,900		354,200
Current liabilities		102,900		69,200
Long-term liabilities		126,200		93,900
Common stock, $1 par		134,200		119,200
Retained earnings		150,800		165,800

Prepare a schedule showing a horizontal analysis for 2017, using 2016 as the base year. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.)

METLOCK, INC. Condensed Balance Sheet December 31 Increase or (Decrease) 2017 2016 Amount Percentage Assets $110,200 $93,900 403,900354,200 $514,100 $448,100 0 Current Assets Plant assets (net) Total assets Liabilities Current Liabilities $102,900$69,200 93,900 $229,100 $163,100 126,200 0 Long-term liabilities Total liabilities Stockholders Equity Common stock, $1 par Retained earnings 0 134,200 119,200 150,800 165,800 285,000285,000 $514,100 $448,100 Total stockholders' equity 0 Total liabilities and stockholders' equity