Horizontal Analysis The comparative accounts payable and long-term debt balances for a company follow. Accounts payable Long-term debt Current Year Previous Year $63,480 40,002 $69,000 35,400 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. Amount of Change Increase/Decrease Accounts payable 20,478 X Decrease Long-term debt Increase Percentage % %