Horizontal Analysis

The comparative accounts payable and long$-$tern debt balances for a company follow.

Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis? Enter all answers as positive numbers.The comparative accounts payable and long$-$term debt balances for a company follow.

Current Year Previous Year

Accounts payable $$86,592$ $$70,400$

Long$-$term debt $36,48048,000$

Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis? Enter all answers as positive numbers.