The comparative accounts payable and long-term debt balances for a company follow. Current Year Previous Year Accounts payable $66,317 $79,900 Long-term debt 60,298 51,100 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 $ % Long-term debt $ %