Brief Exercise 13-04 Using these data from the comparative balance sheet of Ivanhoe 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%). Round percentages to 0 decimal places, e.g. 12%.) Increase or (Decrease) Amount Percentage Dec. 31, 2020 Dec. 31, 2019 Accounts receivable $496,800 $414,000 Inventory 787,500 630,000 $ Total assets 3,188,360 2,702,000 +