Sed Complete a horizontal analysis for Brown Company (Negative answers should be indicated by a minus sign. Leave no cells blank be certain to enter "0" wherever required. Round the percent" answers to the nearest hundredth percent.) BROWN COMPANY Comparative Balance Sheet December 31, 2017 and 2018 Increase (Decrease) Amount Percent 2018 2017 $ Assets Current assets: Cash Accounts receivable Merchandise inventory Prepaid advertising Total current assets Plant and equipment Building (net) 12.750 $ 20,250 20,250 57.000 110,250 $ 8.250 15,000 24.750 47.250 95,250 $ $ Land 121.500 $ 97.500 219,000 $ 329.250 $ 128.250 97.500 225.750 321,000 Total plant and equipment Total assets $ $ $ Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Long-term abilities Mortgage note payable Total liabilities 134.250 $ 24,750 150,000 $ 121 500 19.500 141.000 $ 101 250 260,250 $ 88.500 229,500 $ Owner's Equity J. Brown, capital Total abilities and owner's equity 69,000 329.250 $ 91.500 321.000 $