1. In preparing a horizontal analysis what dollar change would you show for Accounts Receivable for Year Four? In preparing a horizontal analysis what dollar change would you show for Accounts Receivable for Year Four? Assume that Sales were $540,000 in Year Three and $576,000 in Year Four. Accounts Receivable was $48,000 in Year Three and $45,000 in Year Four Account Year Three Year Four Sales $576,000 $540,000 Accounts Receivable 48,000 45,000 $36,000 increase $36,000 decrease $3,000 increase $3,000 decrease None of the above.