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The comparative condensed balance sheets of Garcia Corporation are presented below.

GARCIA CORPORATION Comparative Condensed Balance Sheets December 31
		2014		2013
Assets
Current assets		$ 74,610		$ 78,800
Property, plant, and equipment (net)		99,430		90,520
Intangibles		27,230		39,870
Total assets		$201,270		$209,190
Liabilities and stockholders’ equity
Current liabilities		$ 43,400		$ 48,360
Long-term liabilities		142,820		149,750
Stockholders’ equity		15,050		11,080
Total liabilities and stockholders’ equity		$201,270		$209,190

(a) Prepare a horizontal analysis of the balance sheet data for Garcia Corporation using 2013 as a base. 
(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. 12.3%.)

GARCIA CORPORATION Condensed Balance Sheets December 31
		2014		2013			Increase (Decrease)		Percentage Change from 2013
Assets
Current Assets		$74,610		$78,800			$	$
				$ [removed]		[removed]  %		$ [removed]		[removed]  %