Using these data from the comparative balance sheet of Rollaird Company, perform horizontal analysis. December 31, 2020 December 31, 2019 Accounts receivable $514,800 $390,000 Inventory 861,800 620,000 Total assets 2,677,320 2,412,000 (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)