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 2020 Increase (Decrease) 2019 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