Presented below is a balance sheet for the last two years: 2016 2015 Cash $118,000 $115,000 Accounts receivable $98,000 $ 77,000 Short-term investments $60,000 $65,000 Current assets $276,000 $257,000 Equipment, net of depreciation $220,000 $205,000 Land $75,000 $75,000 Total assets $571,000 $537,000 Accounts payable $72,000 $96,000 Wages payable $4,000 $3,000 Short-term revolving bank loan $85,000 $50,000 Current liabilities $161,000 $149,000 Long-term debt $128,000 $132,000 Total liabilities $289,000 $281,000 Common stock $100,000 $100,000 Prepare a horizontal analysis. Display percentages to 3 decimal places (.654 = 65.4%). Discuss any line items from the balance sheet that may warrant further investigation from management.