Use horizontal analysis tools to compare the changes between 2019 and 2020 line items for the balance sheet.

Balance Sheet As at June 30 2019 2020 Current Assets $318,100 $329,900 Cash $204,600 $166,200 Accounts Receivable Inventory $455,400 $418,000 Short-Term Investments $106,600 $90,300 Total Current Assets $1,084,700 $1,004,400 Other Assets $469,400 $336,400 Total Assets $1,554,100 $1,340,800 Current Liabilities $227,100 $266,000 Long-Term Debt $56,000 $91,400 Total Liabilities $283,100 $357,400 Shareholders' Equity $1,271,000 $983,400 Total Liabilities and Equity $1,554,100 $1,340,800 % Change do % % % % % % % % do % % % %