Prepare a horizontal analysis of both the balance sheet and income statement for Year 4 and Year 3 . Complete this question by entering your answers in the tabs below. Prepare a horizontal analysis of the balance sheet for Year 4 and Year 3. Note: Negative answers should be indicated by a minus sign. Round your answers to 1 decimal place. (i.e., .234 sh entered as 23.4). \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|l|}{ Assets } \\ \hline \multicolumn{6}{|l|}{ Current assets } \\ \hline Cash & $ & 16,500 & $ & 13,700 & % \\ \hline Marketable securities & & 21,900 & & 6,900 & \\ \hline Accounts receivable (net) & & 54,600 & & 47,600 & \\ \hline Inventories & & 136,200 & & 144,900 & \\ \hline Prepaid items & & 26,700 & & 11,100 & \\ \hline Total current assets & & 255,900 & & 224,200 & \\ \hline Investments & & 27,800 & & 20,900 & \\ \hline Plant (net) & & 270,100 & & 255,800 & \\ \hline Land & & 31,000 & & 24,000 & \\ \hline Total long-term assets & & 328,900 & & 300,700 & \\ \hline Total assets & $ & 584,800 & $ & 524,900 & \\ \hline \multicolumn{6}{|c|}{ Liabilities and Stockholders' Equity } \\ \hline \multicolumn{6}{|l|}{ Liabilities } \\ \hline \multicolumn{6}{|l|}{ Current liabilities } \\ \hline Notes payable & \$ & 15,900 & $ & 5,400 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Accounts payable & 113,700 & 98,300 & \\ \hline Salaries payable & 20,700 & 14,200 & \\ \hline Total current liabilities & 150,300 & 117,900 & \\ \hline \multicolumn{4}{|l|}{ Noncurrent liabilities } \\ \hline Bonds payable & 98,900 & 98,900 & \\ \hline Other & 31,200 & 26,100 & \\ \hline Total noncurrent liabilities & 130,100 & 125,000 & \\ \hline Total liabilities & 280,400 & 242,9007 & \\ \hline \multicolumn{4}{|l|}{ Stockholders' equity } \\ \hline \begin{tabular}{l} Preferred stock (par value $10,4% cumulative, \\ nonparticipating; 7,300 shares authorized and issued) \end{tabular} & 73,000 & 73,000 & \\ \hline \begin{tabular}{l} Common stock (no par; 50,000 shares authorized; 10,000 \\ shares issued) \end{tabular} & 73,000 & 73,000 & \\ \hline Retained earnings & 158,400 & 136,000 & \\ \hline Total stockholders' equity & 304,400 & 282,000 & \\ \hline Total liabilities \& stockholders' equity & 584,800 & 524,900 & % \\ \hline \end{tabular}