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 requlred. Round the "percent" answers to the nearest hundredth percent.) Answer is complete but not entirely correct. BROWN COMPANY Comparative Balance Sheet December 31, 2017 and 2018 Increase (Decrease) 2018 2017 Amount Percent Assets Current assets: $ S s 13,550 19,650 19,850 56,200 109,250 8,850 14,600 24.150 46,650 94,250 Cash Accounts receivable Merchandise inventory Prepaid advertising Total current assets Plant and equipment: Building (net) Land 4,700 5,050 (4,300) 9.550 15,000 53.00 X 35.00 X (18.00) 20.00 X S S s 16.00 X $ S $ (6.550) 127,650 95,500 0 121,100 95,500 216,600 325,850 (5.00) 0 (3.00) X 3.00 X $ $ Total plant and equipment Total assets 223,150 317,400 (6,550) 8,450 S $ S s s 12.550 10.00 X 133.650 24,150 Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Long-term liabilities: Mortgage note payable Total liabilities 121,100 19,100 140,200 5,050 17,600 26.00 X 13.00 X S 157,800 s s 14.00 X 100,650 258,450 88,100 228,300 12,550 30,150 S s s 13.00 X Owner's Equity J. Brown, capital Total liabilities and owner's equity 89,100 67,400 325,850 (21,700) 8,450 (24.00) X 3.00 X S 317,400 s