Complete a horizontal analysis using the balance sheet for the Nike, Inc. Find the amount and percent of increase or decrease for 2016 to 2017 and 2017 to 2018. Fill in the blanks on the table below. Amounts do not need the dollar sign ($), whole numbers only, no decimals. Percentages should be two decimal places and no percentage sign (%) is needed.

				increase/decrease 2017-2018	increase/decrease 2017-2018	increase/decrease 2016-2017	increase/decrease 2016-2017
(in millions)	2018	2017	2016	Amount	Percent	Amount	Percent
ASSETS
Current Assets
Cash and equivalents	4,249	3,808	3,138
Short-term investments	996	2,371	2,319
Accounts receivable, net	3,498	3,677	3,241
Inventories	5,261	5,055	4,838
Prepaid expenses and other current assets	1,130	1,150	1,489
Total Current Assets	15,134	16,061	15,025
Property, plant and equipment; net	4,454	3,989	3,520
Identifiable intangible assets, net	285	283	281
Goodwill	154	139	131
Deferred income taxes and other assets	2,509	2,787	2,422
TOTAL ASSETS	22,536	23,259	21,379
LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
Current portion of long-term debt	6	6	44
Notes payable	336	325	1
Accounts payable	2,279	2,048	2,191
Accrued liabilities	3,269	3,011	3,037
Income taxes payable	150	84	85
Total current liabilities	6,040	5,474	5,358
Long-term debt	3,468	3,471	1,993
Deferred income taxes and other liabilities	3,216	1,907	1,770
Commitments and contingencies
Redeemable preferred stock
Shareholders' equity
Common stock at stated value
Class A convertible - 329 and 353 shares outstanding
Class B - 1,314 and 1,329 shares outstanding	3	3	3
Capital in excess of stated value	6,384	5,710	7,786
Accumulated other comprehensive (loss) income	(92)	(213)	318
Retained earnings	3,517	6,907	4,151
Total shareholders' equity	9,812	12,407	12,258
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	22,536	23,259	21,379