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Here is financial information for Splish Brothers Inc. Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $1 par Retained earnings December 31, 2022 $109,800 404,700 103,700 125,800 133,800 151,200 December 31, 2021 $ 94,700 353,800 68,800 94,700 118,800 166,200 Prepare a schedule showing a horizontal analysis for 2022, using 2021 as the base year. (If amount and percentage are a decrease show the numbers as negative, eg -55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, eg. 12.1%)

Prepare a schedule showing a horizontal analysis for 2022, using 2021 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%) Assets Current Assets Plant assets (net) Total assets Liabilities Current Liabilities Long-term liabilities 2022 $109,800 404,700 $103,700 SPLISH BROTHERS INC. Condensed Balance Sheet December 31 125,800 2021 $94,700 $514,500 $448,500 353,800 $68,800 94,700 Amount Increase or (Decrease) Percentage

Liabilities Current Liabilities Long-term liabilities Total liabilities Stockholders' Equity Common stock, $1 par Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $103,700 $68,800 125,800 94,700 $229,500 $163,500 133,800 118,800 151,200. 166,200 285,000 285,000 $514,500 $448,500 $ * R