2013 Question 13 [5 points] Selected information for Vision Consulting is given below. 2016 2015 2014 2012 Total current assets $571,550 $551,670 $526,820 $516,880 $497,000 Total current liabilities 101.700 99,000 94,500 91,800 90,000 a) Calculate the horizontal trend percentage for these items using 2012 as the base year. Please make sure your final answer(s) are in percentage form and are accurate to the nearest whole percent (For example: 12%) 2016 2015 2014 2013 2012 Total current assets Total current liabilities b) Assuming all other things are constant, indicate whether the horizontal trend in total current liabilities is favourable or unfavourable compared to the horizontal trend in total current assets The horizontal trend is select one) (select on favourable lunfavourable