Perform a Horizontal Analysis of the Following Company's Balance Sheet

Perform a horizontal analysis of the following company's balance sheet. Include both the amount and the percentage of change for each account.
$$\begin{array} { | l | r | r | r | r | } \hline \text { Account } &{ \mathbf { 2 0 1 1 } } & { \mathbf { 2 0 1 0 } } & \text { Change Amount } & \text { Change Percent } \\\hline \text { Current assets } & \$ 121,000 & \$ 100,000 & & \\\hline \text { Accounts receivable } & 117,000 & 125,000 & & \\\hline \text { Merchandise inventory } & 70,000 & 85,000 & & \\\hline \text { Current liabilities } & 63,500 & 50,000 & & \\\hline \text { Long-term liabilities } & 100,000 & 100,000 & & \\\hline \text { Common stock } & 50,000 & 50,000 & & \\\hline \text { Retained earnings } & 94,500 & 110,000 & & \\\hline\end{array}$$