Horizontal Analysis The comparative accounts payable and long-term debt balances for a company follow.

	current year	previous year
accounts payable	$71,980	$59,000
long-term debt	60,135	63,300

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	Percentage
Accounts payable	$	%
Long-term debt	$	%