Selected data from the comparative statements of financial position of Munchies Ltd. are shown below: Cash Accounts receivable Inventory Property, plant, and equipment Intangible assets 2021 $150,000 599,000 779,000 3,131,000 89,000 $4,748,000 2020 $176,000 402,000 601,000 2,778,000 102,000 $4,059,000 2019 $76,000 453,000 705,000 2,858,000 O $4,092,000 Total assets (a) Your answer is correct. Using horizontal analysis, calculate the percentage of a base-year amount, assuming 2019 is the base year. (Round answers to 1 decimal place, e.g. 5.2%.) 2021 2020 2019 197.4 % 231.6 % 100 Cash 132.2 88.7 % 100 Accounts receivable 110.5 85.2 % 100 Inventory 109.6 % 97.2 % 100 Property, plant, and equipment (b) Using horizontal analysis, calculate the percentage change for each year. (Round answers to 1 decimal place, e.g. 5.2%. Enter negative amounts using either a negative sign preceding the number e.g. -45.1% or parenthesis e.g. (45.1)%.) 2021 2020 % % Cash % % Accounts receivable % % Inventory % % Property, plant, and equipment % Intangible assets