Horizontal Analysis The comparative accounts payable and long-term debt balances for a company follow. Current Year Previous Year Accounts payable Long-term debt $37,440 79,648 $52,000 60,800 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. Accounts payable Long-term debt Amount of Change Increase/Decrease. Percentage % %