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In the chart below, to the right of the column of numbers are three columns with blocks to fill in. Perform a horizontal analysis and put the correct answer in the appropriate blocks for only these account line items: Cash, A/R, Accounts Payable, Other Liabilities, Sales, and Selling & Admin Exp. When necessary round to the nearest tenth. You must use parentheses to mark a negative change. For example: a negative change from 2021 to 2022 of $30,000 would be written ($30,000) Make sure to answer the last column - whether the change is deemed as a positive or negative based on the line item in the financial statements (for example is an increase in expenses a positive or negative variance?) You must put in the answer box, the word "positive" or "negative". Base your answer strictly on the results of the horizontal analysis for that line item. Dec. 31, Dec. 31, 2021 2022 Positive or negative Assets Cash $ 50,000 $ 20,000 Accts Receivable, net 25.000 15.000 Inventory 10.500 12.000 Total Current Assets $ 85,500 $ 47,000 Property Plant & 265,600 255.000 Equipment Total Assets $ 351,100 $ 302,000 Liabilities Accounts Payable $ 20,000 $50,000 Other liabilities 15,000 5,000 Debt 125.000 200.000 Total Liabilities $ 160,000 $ 255,000 Sales $ 50,000 $75,000 Cost of Goods Sold 27.500 38,500 Gross Profit 22,500 36,500 Selling and Administrative Exp 17.000 16.250 Net Income $ 5,500 $ 20,250