Evangel Inn's balance sheets from 2014 and 2015 are as follows. Conduct a horizontal analysis (comparative analysis) for the balance sheets This question is divided into three parts: Part 1 2014 2015 $ change % change Current Assets: Cash 20000 60000 Marketable 20000 Securities 25000 5000 25.00 Accounts 90000 Receivable 115000 25000 27.78 Inventory 15000 20000 5000 33.33 Prepaid 15000 5000 Expenses Total Current 65000 40.63 Assets Fixed Assets Land 450000 450000 0.00 Buildings 2000000 2000000 0 0.00 Equipment 500000 610000 Less: Accumulated - 1000000 - 130000 -300000 30.00 Depreciation Net Fixed 1950000 -9.74 1700000 - 190000 Assets Other Assets 250000 540000 290000 116.00 Franchise Fees Total 2360000 6.90 2525000 165000 Assets 2525000 165000 6.99 35000 50000 0 0.00 15000 0 0.00 15000 TULUI 2360000 Assets Current Liabilities: Accounts 25000 Payable Current Maturities 50000 of Long- Term Debt Wages 15000 Payable Dividends 20000 Payable Total Current Liabilities Long Term 1000000 Debt Total 1110000 Liabilities Owner's Equity Common 1150000 Stock Retained 100,000 Earnings Total Owner's Equity Total 5000 4.55 1050000 50000 6.00 1165000 1,135,000 125.00 125,000 225,000 all me