Horizontal Analysis The comparative accounts payable and long-term debt balances for a company follow. Current Year Previous Year Accounts payable $47,736 $46,800 Long-term debt 48,060 54,000 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, Amount of Change Increase/Decrease Percentage Accounts payable % Long-term debt %