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.) Cash Accounts receivable Inventory Long-term assets Total assets Year 2021 2020 $ 314,500 $ 850,000 626,250 250,000 861,000 750,000 3,485,050 2,350,000 $5,286,800 $4,200,000 Increase (Decrease) Amount Cash Accounts receivable Inventory Long-term assets Total assets