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Using these data from the comparative balance sheet of Sheridan Company, perform horizontal analysis. (if amount and percent (55,000). (20%). Round percentages to decimal places, eg. 12%) Increase or (Decrease) Dec 31, 2017 Dec. 31, 2016 Amount Percentage Accounts receivable $ 535,000 $450,000 $ Inventory $ 792,000 $ 606,000 $ $2,707.000 $ Total assets $3,138,000