LO2 Horizontal Analysis E3A. ACCOUNTING CONNECTION Compute the amount and percentage changes for Rivera Company's comparative balance sheets, and comment on the changes from 2013 to 2014. (Round the percentage changes to one decimal place.) Rivera Company Comparative Balance Sheets December 31, 2014 and 2013 2014 2013 Assets Current assets $ 37,200 Property, plant, and equipment (net) 218,928 Total assets $256,128 $ 25,600 194,400 $220,000 Liabilities and Stockholders' Equity Current liabilities $ 22,400 Long-term liabilities 70,000 $ 6,400 80,000 Stockholders' equity 163,728 133,600 Total liabilities and stockholders' equity $256,128 $220,000