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) Amount Percent 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 13,650 $ 17.400 18 350 53,200 102,500 $ 8,850 13,100 21,900 44.400 88,250 $ S 119,600 $ 88.000 207,600 $ 310,100 $ S 125,400 88,000 213,400 301,6501 S HILIP 3.VU & LA SUB 10. 53 200 102,500 $ EROT 44 400 Prepad vertising Total current Pant and equipment Buiding in $ 21250 $ Total art and equipment 119.600 $ 88,000 207.600 $ 310,100 $ $ $ 125.400 88,000 213.400 301.650 Liabilities Accounts payat 5 131 400 $ 21.900 153,300 $ 119.500 17.600 137.200 $ Mortgage notes pie 5 98.400 251.700 $ 38.600 223.800 Owner's Equity 5 58.000 310.1003 77850 301.650