Fill in the amounts and percentages in the table below for each accounts in the table using the horizontal analysis technique and interpret the company's financial status for 2005 (Hint: you can also compare with 2004). CLOVER CORPORATION Comparative Balance Sheets December 31 Increase (Decrease) Amount % 2005 2004 Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Property and equipment: Land Buildings and equipment, net Total property and equipment Total assets $ 12,000$ 23,500 60,000 40,000 80,000 100,000 3,000 1,200 155,000 164,700 40,000 40,000 120,000 85,000 160,000 125,000 $ 315,000 $ 289,700