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 $ 9.900 Accounts receivable Merchandise inventory Prepaid advertising Total current assets Plant and equipment: Building (net) 14,950 $ 18,600 19,150 54,800 107,500 $ 13,900 23,100 45,600 92,500 $ $ Land 120,400 $ 92,000 212,400 $ 319,900 $ 126,600 92,000 218.600 311,100 $ Total plant and equipment Total assets $ $ $ 120.400 Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Long-term liabilities: Mortgage note payable Total liabilities 132,600 23,100 155,700 18,400 138,800 $ 99,600 255,300 87,400 226,200 $ $ Owner's Equity J. Brown, capital Total liabilities and owner's equity 64,600 319,900 $ 84,900 311,100 $