Horizontal Analysis of Comparative Financial Statements A comparative income statement and balance sheet of Miller Electronics Corporation for the last two years are shown. Assets Current assets: \begin{tabular}{|lrc|} & & \\ Cash & $43,400 & $22,038 \\ Receivables (net) & 72,893 & 47,310 \\ Merchandise inventory & 90,824 & 50,725 \\ Supplis and prepayments & 3,878 & 1,138 \\ \hline Total current assets & $2,10,995 & $121,211 \\ Property, plant, and equipment: & & \\ Office equipment (net) & $12,250 & $8,550 \\ Factory equipment (net) & 105,287 & 71,650 \\ \hline Total property, plant, and equipment & $117,537 & $80,200 \\ \hline Total assets & $328,532 & $201,411 \\ \hline \end{tabular} Llabilities Current liabilities \begin{tabular}{|lrc|} \hline Notes payable & $9,910 & $6,010 \\ Accounts payable & 43,254 & 30,286 \\ \hline Accrued and withheld payroll taxes & 6,098 & 5,278 \\ \hline Total current llabilities & $59,262 & $41,574 \\ Stockholders' Equity & & \\ \hline Common stock (\$10 par) & $100,000 & $84,000 \\ Retalned earnings & 169,270 & 75,837 \\ \hline Total stockholders' equity & $269,270 & $159,837 \\ \hline Total liabilities and stockholders' equity & $328,532 & $201,411 \\ \hline \end{tabular} Prepare a horizontal analysis. Enter the amount of increase (decrease) and the percentage change. Round percentages to nnte decimal place. Miller Electronics Corporation Miller Electronics Corporation Comparative Balance Sheet Stockholders' Equity. Common stock (\$10 par) Retained earnings Total stockholders' equity Total liab. and stockholders' equity