Horizontal Analysis The comparative accounts payable and long-term debt balances for a company follow. Accounts payable Long-term debt Current Year Previous Year $52,600 58,300 $46,814 64,713 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 Accounts payable Long-term debt $ Increase/Decrease Percentage % %