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, 2014 and 2015
					INCREASE (DECREASE)
	2015		2014		Amount	Percent
Assets
Current assets:
Cash	$	12,950	$	8,400	$	%
Accounts receivable		20,100		14,900		%
Merchandise inventory		20,150		24,600		%
Prepaid advertising		56,800		47,100		%
Total current assets	$	110,000	$	95,000	$	%
Plant and equipment:
Building (net)		121,400		128,100	$	%
Land		97,000		97,000		%
Total plant and equipment	$	218,400	$	225,100		%
Total assets	$	328,400	$	320,100	$	%
Liabilities
Current liabilities:
Accounts payable	$	134,100	$	121,400	$	%
Salaries payable		24,600		19,400		%
Total current liabilities	$	158,700	$	140,800	$	%
Long-term liabilities:
Mortgage note payable		101,100		88,400		%
Total liabilities	$	259,800	$	229,200	$	%
Owners Equity
J. Brown, capital		68,600		90,900		%
Total liabilities and owners equity	$	328,400	$	320,100	$	%