2. Prepare a horizontal analysis for Year 2 using Year 1 as the base year. (Note: If the percentage increase or decrease cannot be calculated, then leave the cell blank. Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) Assets Cash Accounts receivable Inventory COMPANY A Balance Sheet December 31 Year Increase (Decrease) Year 2 Year 1 Amount % $ 3,168,000 $ 819,000 1,804,000 1,443,000 3,300,000 2,223,000 16,302,000 Buildings Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Contingent liability Common stock Retained earnings Total liabilities and stockholders' equity 16,302.000 (2,574,000) (1,287,000) $ 22,000,000 $ 19,500,000 $ 1,936,000 $ 2,496,000 2,156,000 8,580,000 9,328,000 8,580,000 8,424,000 $ 22,000,000 $ 19,500,000