The following information is provided for Techno-World, a company specializing in providing Internet technology assistance for clients. See the perform a horizontal analysis of this balance sheet between 2013 and 2014.

Identify any accounts that may be questionable. Take into account technology industry trends when performing the analysis.

	2013	2014	Change Amount	Change %
Cash	$1,200	$1,400	$200	16.67%
Accounts Receivable	375	600	$225	60.00%
Inventory	700	825	$125	17.86%
PP&E (net)	1,700	1,800	$100	5.88%
Notes Receivable	500	500	$0	0.00%
Total Assets	$4,475	$5,125	$650	14.53%
Accounts Payable	$900	$1,000	$100	11.11%
Other Current Liabilities	300	350	$50	16.67%
Notes Payable	1,400	$1,500	$100	7.14%
Total Liabilities	$2,600	$2,850	$250	9.62%
Stock Outstanding	$1,000	$1,000	$0	0.00%
Retained Earnings	875	1,275	$400	45.71%
Total Shareholders' Equity	$1,875	$2,275	$400	21.33%
Total Liabilities and Shareholders' Equity	$4,475	$5,125	$650	14.53%