The schedule showing the current assets section of Topaz Company for the years ended December 31, 2017 and December 31. 2016 is provided below. Calculate the percentage change in total current assets using horizontal analysis method. (Round the answer to one decimal place.) Topaz Company Comparative Schedule of Current Assets December 31, 2017 and 2016 Dec. 31, 2017 Dec. 31. 2016 $ 85.000 Cash $ 73.000 Inventories 102.000 110.000 Accounts receivable (net) 10,200 9,800 Total current assets $197.200 $192,800 a.16.4% b.(7.3)% c.(4.1)% d.2.3%