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 2021 2020 $ 590,000 $ 200,000 960,000 710,000 720,000 600,000 2,000,000 2,300,000 $4,270,000 $3,810,000 Increase (Decrease) Amount % Cash Accounts receivable Inventory Long-term assets Total assets A company began the year with an Accounts Receivable balance of $260,000, and had a year-end balance of $290,000. Credit sales of $820,000 generated a gross profit of $110,000 Calculate the receivables turnover ratio for the year. (Round your answer to 1 decimal place.) Receivables tumover ratio times