Prepare a horizontal analysis for the balance sheets below. Display percentages to 1 decimal place (e.g., 65.4%)

	2017	%		2016
Cash	$134,000	x.x%		$129,000
Accounts receivable	108,410	xx.x%		99,375
Short-term investments	67,542	x.x%		72,498
Current assets	$309,952	x.x%		$300,873
Equipment, net of depreciation	287,000	x.x%		297,834
Land	125,000	x.x%		110,000
Total assets	$721,952	x.x%		$708,707
Accounts payable	$86,952	xx.x%		$92,827
Wages payable	15,000	xx.x%		10,890
Short-term revolving bank loan	95,000	xx.x%		100,000
Current liabilities	$196,952	x.x%		$203,717
Long-term debt	145,000	x.x%		139,990
Total liabilities	341,952	x.x%		343,707
Common stock	200,000	x.x%		170,000
Retained earnings	180,000	xx.x%		195,000
Total liabilities and equity	$721,952	x.x%		$708,707