Complete a horizontal analysis following financial statement items: "round to nearest tenth or whole number""* Year 2 Year 1 Dollar Change % Change Cash $ 87,600 $ 77,400 $ % Accounts receivable 40,300 35,700 % Inventory 90,000 67,500 % Equipment 175,800 206,800 % Accounts Payable 60,100 45,200 % Salaries Payable 87,500 80,000 %