Using these data from the comparative balance sheets of Cullumber Company, perform horizontal analysis. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%).) 16.15 % Increase or (Decrease) Dec. 31, 2022 Dec. 31, 2021 Amount Percentage Accounts receivable $445,440 $384,000 61440 Inventory 741,730 613,000 Total assets 3,098,520 2,718,000 SA 128730 33.83 % 190170 100 %