Perform a horizontal analysis on the following information providing both the dollar amount and percentage change (Decrease in amount should be indicated by a minus sign. Round your percentages to 1 decimal place.): Cash Accounts receivable Inventory Long-term assets Total assets Cash Accounts receivable Inventory Long-term assets Total assets 2021 2020 $ 680,000 $190,000 950,000 720,000 720,000 590,000 1,800,000 2,300,000 $4,150,000 $3,800,000 Increase (Decrease) Amount % 38.6