Horizontal Analysis The comparative accounts payable and long-term debt balances for a company follow. Accounts payable Long-term debt Current Year Previous Year $45,162 52,122 $38,600 71,400 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 Percentage %