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QS 17-5 Compute the annual dollar changes and percent changes for each of the following items. Horizontal analysis P1 QS 17-6 Express the items from QS 17-5 in common-size percents. Vertical analysis P2 Exercise 17-6 (20 minutes) Column does not equal 100.0 due to rounding. 2. Unfavorable. The increase in accounts receivable as a percentage of total assets is an unfavorable development. Assuming sales have not increased, a higher balance in accounts receivable simply means more assets are tied up in an unproductive manner. Further, there is additional risk that these receivables may not be collected. 3. Unfavorable. The increase in merchandise inventory as a percentage of total assets is an unfavorable development. More inventory means more assets are tied up in an unproductive manner