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 13,550 $ 19,650 19,850 56,200 109,250 $ 8,850 14,600 24,150 46,650 94,250 $ $ 121,100 $ 95,500 216,600 $ 325,850 S 127,650 95,500 223,150 317,400 $ $ $ Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Long-term liabilities: Mortgage note payable Total liabilities 133,650 $ 24,150 157,800 $ 121,100 19,100 140,200 $ 100,650 258,450 $ 88,100 228,300 $ Owner's Equity J. Brown, capital Total liabilities and owner's equity 67,400 325,850 $ 89,100 317,400 $