The Balance Sheet Data of Randolph Company for Two Recent

The balance sheet data of Randolph Company for two recent years appears below:
$\begin{array}{|l|r|r|}\hline \text { Assets: } & \text { Year 2 } & \text { Year } 1 \\\hline \text { Current assets } & \$ 440 & \$ 280 \\\hline \text { Plant assets } & {675}&{520} \\\hline \text { Total assets } & \$ 1,115 & \$ 800 \\\hline\\\hline\text { Liablities and stockholders' equity: }\\\hline \text { Current liabilities } & \$ 280 & \$ 120 \\\hline \text { Long-term debt } & 250 & 160 \\\hline \text { Common stock } & 325 & 320 \\\hline \text { Retained earnings } & 260 & 200 \\\hline \text { Total liabilities and stockholders' equity } & \$ 1,115 & \$ 800 \\\hline\end{array}$
a. Using horizontal analysis,show the percentage change for each balance sheet item using Year 1 as a base year.
b. Using vertical analysis,prepare a comparative balance sheet.
Round percentages to one decimal place.