Complete a horizontal analysis for Brown Company. (Negative answers should be indicated by a minus sign. Leave no cells blank - be certain to enter "O" wherever required. Round the "percent" answers to the nearest hundredth percent.) BROWN COMPANY Comparative Balance Sheet December 31, 2020 and 2019 Increase (Decrease) Amount Percent 2020 2019 Assets Current assets: Cash $ 14,150 $ 16,950 18,050 52,600 101,750 $ 9,300 12,800 21,450 43,950 87,500 $ Accounts receivable Merchandise inventory Prepaid advertising Total current assets Plant and equipment: Building (net) Land Total plant and equipment Total assets S 119,300 $ 86,500 205,800 $ 307,550 $ 124,950 86,500 211,450 298,950 $ $ $ Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Long-term liabilities: Mortgage note payable Total liabilities 130,950 $ 21,450 152,400 $ 119,300 17,300 136,600 $ 97,950 250,350 86,300 222,900 $ $ Owner's Equity J. Brown, capital Total liabilities and owner's equity 57,200 307,550 76,050 298,950 S S