Horizontal Analysis

The comparative temporary investments and inventory balances of a company follow:

	Current Year	Previous Year
Accounts payable	$81,534	$76,200
Long-term debt	31,894	43,100

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? (please show work thanks )

\begin{tabular}{lcll} & Amount of Change & Increase/Decrease & Percentage \\ \hline Accounts payable & $ & & \\ Long-term debt & $ & & \end{tabular}