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.) Current assets: BROWN COMPANY Comparative Balance Sheet December 31, 2017 and 2018 2018 Assets Increase (Decrease) 2017 Amount Percent Cash 13,950 $ 9,150 Accounts receivable 19,350 14,400 Merchandise inventory 19,650 23,850 Prepaid advertising 55,800 46,350 Total current assets $ 108,750 $ 93,750 Plant and equipment: Building (net) $ 120,900 $ 127,350 Land 94,500 94,500 Total plant and equipment $ 215,400 $ 221,850 Total assets $ 324,150 $ 315,600 Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities $ 133,350 $ 120,900 23,850 18,900 157,200 $ 139,800 Long-term liabilities: Mortgage note payable 100,350 87,900 Total liabilities $ 257,550 $ 227,700 Owner's Equity J. Brown, capital 66,600 87,900 Total liabilities and owner's equity $ 324,150 $ 315,600