Complete a horizontal analysis for Brown Company. (Negative answers should be indicated by a minus sign. Leave no cells blank - be certain to enter "0" wherever required. Round the "percent" answers to the nearest hundredth percent.)

BROWN COMPANY Comparative Balance Sheet December 31, 2014 and 2015
					INCREASE (DECREASE)
	2015		2014		Amount	Percent
Assets
Current assets:
Cash	$	15,750	$	10,500	$	%
Accounts receivable		18,000		13,500		%
Merchandise inventory		18,750		22,500		%
Prepaid advertising		54,000		45,000		%
Total current assets	$	106,500	$	91,500	$	%
Plant and equipment:
Building (net)		120,000		126,000	$	%
Land		90,000		90,000		%
Total plant and equipment	$	210,000	$	216,000		%
Total assets	$	316,500	$	307,500	$	%
Liabilities
Current liabilities:
Accounts payable	$	132,000	$	120,000	$	%
Salaries payable		22,500		18,000		%
Total current liabilities	$	154,500	$	138,000	$	%
Long-term liabilities:
Mortgage note payable		99,000		87,000		%
Total liabilities	$	253,500	$	225,000	$	%
Owners Equity
J. Brown, capital		63,000		82,500		%
Total liabilities and owners equity	$	316,500	$	307,500	$	%