Using these data from the comparative balance sheet of Rollaird Company, perform horizontal analysis.

		December 31, 2020			December 31, 2019
Accounts receivable		$550,200			$420,000
Inventory		870,000			600,000
Total assets		2,858,900			2,530,000

(Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

									Increase or (Decrease)
		December 31, 2020			December 31, 2019				Amount		Percentage
Accounts receivable		$550,200			$420,000				$			%
Inventory		870,000			600,000							%
Total assets		2,858,900			2,530,000							%