Use the following information to do a horizontal analysis of Carlin Corporation's balance sheet for the end of the current and prior years. Fill in the table. Account Current assets Accounts receivable Merchandise inventory Current $126,000 $99,000 $69,285 Prior Dollar Change % Change $90,000 $110,000 $74,500 Current liabilities $42,000 $37,500 Long-term liabilities Common stock Retained earnings $63,000 $44,440 $144,845 $60,000 $44,000 $133,000