Complete a horizontal analysis for Brown Company. (Negative answers should be Indicated by a minus sign. Leave no cell be certain to enter"0" wherever required. Round the "percent" answers to the nearest hundredth percent.) BROWN COMPANY Comparative Balance Sheet December 31, 2020 and 2013 57 Increas (Decrease) Amount Percent 2020 2019 s Assets Current assets: Cash Accounts receivable Merchandise inventory Prepaid advertising Total current assets Plant and equipment: Building (net) Land Total plant and equipment Total assets 14.750 $ 16,500 17.750 52.000 101.000 $ 9,750 12,500 21,000 43,500 86,750 S 119,000 $ 85,000 204.000 $ 305,000 $ 124,500 85,000 209,500 296,250 S S S 119,000 Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Long-term liabilities: Mortgage note payable Total liabilities 130.500 5 21.000 151.500 $ 17,000 136.000 5 97,500 249.000 86,000 222,000 S $ Owner's Equity J. Brown capital Total abilities and owner's equity 56.000 305.000 $ 74,250 296,250 S