The following financial statements are taken from the records of Jade Inc. a) Use horizontal analysis techniques to compare the changes between 2020 and 2019 balance sheet items. Do not enter dollar signs or commas in the input boxes. Use the negative sign for negative values. Round all percentages to 2 decimal places. Jade Inc. Balance Sheet As at March 31 2020 2019 $ Change % Change Current Assets Cash $315,500 $321,400 $ % Accounts Receivable $154,600 $183,900 $ olo % Merchandise Inventory $365,800 $402,800 $ % Short-Term Investments $92,000 $119,100 $ oo % Total Current Assets $927,900 $1,027,200 $ % Long-Term Assets $139,000 $283,200 $ olo % Total Assets olo % Current Liabilities $1,066,900 $1,310,400 $ Long-Term Liabilities $244,500 $213,700 $ $92,900 $53,100 $ % % Total Liabilities $337,400 $266,800 $ olo % Shareholders' Equity Total Liabilities and Equity $1,066,900 $1,310,400 $ $729,500 $1,043,600 $ % %