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, 2020 and 2019 Increase (Decrease) Amount Percent 2020 2019 $ Assets Current assets Cash Accounts receivable Merchandise Inventory Prepaid advertising Total current Plant and equipment Building (net) Land Total plant and equipment Tosts 14,550 $ 16,650 17.850 52 200 101,250 $ 9.600 12,600 21.150 43,650 87.000 $ $ 119,100 $ 85,500 204 600 $ 306,850 $ $ $ 124,650 85,500 210,150 207,150 abilities Current Acou peyible Sales Total current $ 130,650 $ 21.150 151.000 $ $ 119,100 17.100 136,200 Megge til at 97.650 249.450 $ 36,100 222 300 Owner's 1 56.400 305.6505 74.850 207150