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The comparative balance sheets of OrioleClothiers are as follows: Cash Accounts receivable Inventory Total assets December 31, 2014 December 31, 2013 $52,800 $35,280 28,160

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The comparative balance sheets of OrioleClothiers are as follows: Cash Accounts receivable Inventory Total assets December 31, 2014 December 31, 2013 $52,800 $35,280 28,160 16.800 40,480 528,000 31.920 487,200 Perform horizontal analysis for OrioleClothiers. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.) Cash Increase (Decrease) 2014 2013 Amount Percentage $52,800 $35,280 % Accounts receivable 28,160 16,800 Inventory 40,480. 31,920 Total assets 528,000 487,200 % % %

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