The comparative accounts payable and long-term debt balances for a company follow. Current Year Previous Year Accounts payable $41,172 $56,400 Long-term debt 73,370 63,800 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 answer as positive numbers. Amount of Change Increase/Decrease Percentage Accounts payable $ % Long-term debt % Vertical Analysis Income statement information for Einsworth Corporation follows: Sales $206,000 Cost of goods sold 65,920 Gross profit 140,080 Prepare a vertical analysis of the income statement for Einsworth Corporation. If required, round percentage answers to the nearest whole number. Einsworth Corporation Vertical Analysis of the Income Statement Amount Percentage Sales $206,000 % Cost of goods sold 65,920 Gross profit $140,080 %