The comparative accounts payable and long-term debt balances for a company follow.

	Current Year	Previous Year
Accounts payable	$46,050	$61,400
Long-term debt	92,000	80,000

Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis? Enter all answers as positive numbers.

	Amount of Change	Increase/Decrease	Percentage
Accounts payable	$fill in the blank 1	IncreaseDecreaseDecrease	fill in the blank 3 %
Long-term debt	$fill in the blank 4	IncreaseDecreaseIncrease	fill in the blank 6 %