Brief Exercise 14-1 (Part Level Submission) Selected data from the comparative statements of financial position of Accustart Ltd. are shown below 2018 2017 2016 $75,000 454,000 695,000 Cash Accounts receivable Inventory Property, plant, and equipment Intangible assets Total assets 596,000 773,000 3,127,000 88,000 $152,000 $173,000 403,000 606,000 2,777,000 98,000 2,840,000 $4,736,000 $4,057,000 $4,064,000 Your answer is correct. Using horizontal analysis, calculate the percentage of a base-year amount, assuming 2016 is the base year. (Round answers to 1 decimal place, eg, 5.2%.) 2018 2017 2016 202.7 230.7 100 Cash 131.3 88.8 100 Accounts receivable 87.2 100 Inventory 110.1 97.8 100 Property, plant, and equipment