Here Is Financial Information for Valdez Express Inc Instructions
Prepare a Schedule Showing a Horizontal Analysis for 2014

Here is financial information for Valdez Express Inc. $\begin{array}{lcc}& \underline{\text { December 31,2014 }}& \underline{\text {December 31,2013 }}\\\text { Current assets } & \$ 114,000 & \$ 80,000 \\\text { Plant assets (net) } & 414,000 & 360,000 \\\text { Current liabilities } & 91,000 & 65,000 \\\text { Long-term liabilities } & 134,500 & 90,000 \\\text { Common stock, } \$ 1 \text { par } & 149,500 & 115,000 \\\text { Retained earnings } & 153,000 & 170,000\end{array}$ Instructions
Prepare a schedule showing a horizontal analysis for 2014 using 2013 as the base year.