ABC Company
Balance Sheet
	December 31, 2020		December 31, 2019
Assets (in no particular order):
Cash	100,000		$120,000
Property, Plant and Equipment	680,000		620,000
Accumulated Depreciation	(140,000)		(100,000)
Accounts Receivable	120,000		140,000
Inventory	300,000		260,000
Prepaid Rent	8,000		7,500
Long-term Investments	204,340		180,000
	1,272,340		$1,227,500
Liabilities (in no particular order):
Accounts Payable	120,000		210,000
Bonds Payable	387,700		509,500
Wages Payable	10,000		8,500
Income Tax Payable	30,000		25,500
Equity
Common Stock	300,000		250,000
Retained Earnings	424,640		224,000
Total Liabilities and Equity	1,272,340		1,227,500
Income Statement
For the Year Ended December 31, 2020
Sales	$ 1,200,000
Cost of goods sold	700,000
Gross profit	500,000
Selling expenses	120,000
Administrative expenses	60,000
Income from operations	320,000
Nonoperating income (expense):
Interest expense	(11,000)
Gain on sale of investments	6,200
Income before tax	315,200
Income tax	94,560
Net income	$ 220,640
Additional information:
1) Long-term investments totaling $30,000 were sold for $36,200, resulting in a gain of $6,200. Additional investments were purchased for $54,340.
2) Bonds totaling $121,800 were redeemed at face value.
3) Depreciation is included in selling and administrative expenses and because no property, plant and equipment was sold, the depreciation can be derived from the balance sheet.
4) The change in retained earnings includes both net income and dividends.

Using horizontal analysis, which asset decreased 14.3% from 2019 to 2020?

- Cash

- Accounts Receivable

- Inventory

- Prepaid Rent