Data for Dumouchelle,Inc Liabilities Stockholders' Equity Prepare a Horizontal Analysis of the Comparative Balance Sheet of Dumouchelle

Data for Dumouchelle,Inc.follow:
Assets
Current Assets:
$\begin{array}{c}\text { Dumouchelle, Inc.}\\\text { Comparative Balance Sheet}\\\text { December 31,2017 and 2016}\\\begin{array}{lll}&2017&2016\\\text { Cash } & \$ 12,000 & \$ 10,200 \\\text { Accounts Receivable, Net } & 16,100 & 16,800 \\\text { Merchandise Inventory } & 45,000 & 31,000 \\\text { Prepaid Expenses } & \underline{6,500} & \underline{3,900} \\\text { Total Current Assets } & 79,600 & 61,900 \\\text { Property, Plant, and Equipment, Net } & \underline{265,000} & \underline{233,000} \\\text { Total Assets } & \underline{\$ 44,600} & \underline{\$ 294,900}\end{array}\end{array}$
Liabilities
$$\begin{array} { l l l } \text { Total Curent Liabilities } & \$ 9,900 & \$ 11,200 \\\text { Long-term Liabilities } & \underline { 60,000 } & \underline { 50,000} \\\text { Total Liabilities } & \underline { 69,900 } & \underline { 6 1 , 2 0 0 }\end{array}$$ Stockholders' Equity
$$\begin{array} { l l l } \text { Preferred Stock, 3\%, } \$ 50 \text { par } & 75,000 & 75,000 \\\text { Common Stockholders' Equity, no par } & \underline { 199,700 } & \ \underline { 1 5 8, 700} \\\text { Total Liabilities and Stockholders' Equity } & \underline { \$ 344,600} & \underline { \$ 294,900}\end{array}$$ Prepare a horizontal analysis of the comparative balance sheet of Dumouchelle,Inc.(Round to one decimal place. )