Perform a horizontal analysis providing both the amount and percentage change. (Round Percentage answers to 1 decimal place. Decreases should be indicated by a minus sign.) Year 2021 2020 Cash Accounts receivable Inventory Long-term assets Total assets $ 308,760 $ 830,000 575,690 836,580 3,450,730 $5,171,760 230,000 730,000 2,330,000 $4,120,000 Cash Accounts receivable Inventory Long-term assets Total assets Increase (Decrease) Amount $ (521,240) 345,690 106,580 1,120,730 $ 1,051,760 100.0