4. Rachel's regional manager (from Question 3) has asked Rachel to calculate a horizontal analysis of her balance sheet. Help Rachel calculate her horizontal analysis. RACHEL'S RESTAURANT Balance Sheet December 31, 20XxX Last Year | This Year | $ Change | % Change Assets Current Assets Cash Marketable Securities Net Receivables Inventories 57,317 104,615 130,769 80,000 48,36334,545 63,049 64,000 Total Current Assets Investments 323,488 248,837 Property and Equipment Land Building Furnishings and Equipment Less Accumulated Depreciation 206,053 206,053 418,665 418,665 267,223 205,556 142,710 135429 Net Property and Equipment Other Assets 2,6515,814 Total Assets