Perform a horizontal analysis for the balance sheet entry "Accounts Payable" given below. (Round to the nearest tenth)

Liabilities and Owner's Equity	2012	2011	Increase/Decrease Amount Percent
Current Liabilities Accounts Payable	$9,000	$8,700
Salaries Payable	7,400	6,200
Taxes Payable	5,100	3,800
Total Current Liabilities	21,500	18,700
Long-term Liabilities Debenture Bond	17,000	15,700
Total Liabilities	38,500	34,400
Stockholder's Equity Retained earnings	28,000	27,800
Total Liabilities and Stockholder's Equity	$66,500	$62,200