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	$	291,060			$	770,000
Accounts receivable		424,490				170,000
Inventory		763,800				670,000
Long-term assets		3,348,250				2,270,000
Total assets	$	4,827,600			$	3,880,000

	Increase (Decrease)
	Amount	%
Cash
Accounts receivable
Inventory
Long-term assets
Total assets