View Policies Current Attempt in Progress Condensed data from the comparative statement of financial position of Granger Inc. follow: 2021 2020 2019 Current assets $114,000 $112,000 $102,000 Non-current assets 404,000 330,000 300,000 Current liabilities 111,000 99,000 96,000 Non-current liabilities 90,000 111,000 121,000 Common shares 110,000 101,000 101,000 Retained earnings 207,000 131,000 84,000 (a) Using horizontal analysis, calculate the percentage of a base-year amount, using 2019 as the base year. (Round answers to 1 decimal place, e.g. 15.2%.) GRANGER INC. Horizontal Analysis of Statement of Financial Position (% of base-year amount) 2021 2020 2019 Current assets % % % Non-current assets % % % Current liabilities % % % Non-current liabilities % % % Common shares % % % Retained earnings % % %