*Brief Exercise 13-04 Using these data from the comparative balance sheet of Sandhill Co., perform horizontal analysis. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 0 decimal places, e.g. 12%.) Increase or (Decrease) Dec. 31, 2020 Dec. 31, 2019 Amount Percentage Accounts receivable $464,800 $415,000 % Inventory 669,240 572,000 % Total assets 3,014,000 2,740,000 % $