Using these data from the comparative balance sheet of Ramirez Company, perform horizontal analysis. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 0 decimal places, e.g. 12%.)

						Increase or (Decrease)
		Dec. 31, 2014		Dec. 31, 2013		Amount		Percentage
Accounts receivable		$ 460,000		$ 400,000		$			%
Inventory		$ 780,000		$ 650,000		$			%
Total assets		$3,164,000		$2,800,000		$			%