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The comparative accounts payable and long-term debt balances for a company follow. Current Year Previous Year Accounts payable $54,644 $71,900 Long-term debt 43,648 35,200 Based

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

Current Year Previous Year
Accounts payable $54,644 $71,900
Long-term debt 43,648 35,200

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.

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