The comparative accounts payable and long-term debt balances for a company follow. Current Year Previous Year Accounts payable $26,670 $38,100 Long-term debt 80,256 62,700 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 11,430 Decrease 3 X % Long-term debt 17,556 Increase 28 % Feedback Check My Work Calculate the change in the amount and divide by the base (older) year amount to determine the horizontal analysis percentages