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

		December 31, 2020			December 31, 2019
Accounts receivable		$545,300			$410,000
Inventory		806,200			580,000
Total assets		3,052,660			2,587,000

(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		$545,300			$410,000				$			%
Inventory		806,200			580,000							%
Total assets		3,052,660			2,587,000							%