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
	2018		2017
Cash	$	278,860	$	730,000
Accounts receivable		324,090		130,000
Inventory		715,680		630,000
Long-term assets		3,280,330		2,230,000
Total assets	$	4,598,960	$	3,720,000