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, 2017 and 2018 Increase (Decrease) 2018 2017 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 A $ $ 12,750 $ 20,250 20,250 57,000 110,250 $ 121,500 $ 97,500 219,000 $ 329,250 $ 8,250 15,000 24,750 47,250 95,250 128,250 97,500 225,750 321,000 Amount Percent Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Mortgage note payable Total liabilities Long-term liabilities: Owner's Equity J. Brown, capital Total liabilities and owner's equity GA $ EA 134,250 24,750 159,000 101,250 260,250 $ 69,000 329,250 $ $ $ 121,500 19,500 141,000 88,500 229,500 91,500 321,000