Brief Exercise 13-4 Using these data from the comparative balance sheet of Cullumber Company, perform horizontal analysis. e.g.-55,000,-20% or (55,000), (20%). Round percentages to 0 decimal places, e.g. 12%.) Increase or (Decrease) Percentage Dec. 31, 2017 Dec. 31, 2016 439,000 641,000 $3,199,000 $2,700,000 Amount Accounts receivable Inventory Total assets $572,000 757,000