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Exercise 18-3 /Your answer is partially correct. The comparative condensed balance sheets of Gurley Corporation are presented below GURLEY CORPORATION Comparative Condensed Balance Sheets 2017 2016 Assets Current assets Property, plant, and equipment (net) Intangibles $72,600 80,200 90,200 39,800 $198,500 $210,200 98,700 27,200 Total assets Liabilities and stockholders' equity Current liabilities Long-term liabilities Stockholders' equity $42,800 48,000 143,600 151,600 10,600 $198,500 $210,200 12,100 Total liabilities and stockholders' equity Prepare a horizontal analysis of the balance sheet data for Gurley Corporation using 2016 as a base. (Enter negative amounts and percentages using either a negative sign preceding the number e.g.-45,-45% or parentheses e.g. (45), (4596). Round percentages to 1 decimal place, e.g 12.3%.) GURLEY CORPORATION Condensed Balance Sheets December 31 Increase (Decrease) Percentage Change from 2016 2017 2016 Assets Current assets $72,600 $80,200 7600 9.5 Property, plant & equipment (net) 98,700 90,200 8500 9.4 Intangibles 27,200 39,800 12,600 -31.7 Total assets $198,500 $210,200 11,700 5.6 Liabilities and stockholders' Equity Current liabilities $42,800 $48,000 5200 -10.8 Long-term liabilities 143,600 151,600 8000 5.3 Stockholders' equity 12,100 10,600 1500 14.2 Total liabilities and stockholders' equity $198,500 $210,200 11700 5.6 Prepare a vertical analysis of the balance sheet data for Gurley Corporation in columnar form for 2017. (Round percentages to 1 decimal place, e.g 12.3%.)