Given the following information, what is the combined common-size and base-year percentage change in total current liabilities? Yr2 Yr1 $2,500 $3,000 Cash A/R 3,000 2,750 Inventory 3,500 3,750 Net fixed assets 12,750 15,000 A/P 3,250 3,000 Notes payable 950 1,200 Long-term debt 8,500 11,150 Common stock 8,500 8,500 Retained earnings 550 650