Brief Exercise 13-4 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 O decimal places, e.g. 12%.) uzing these data from the comparati Increase or Decrease Dec. 31, 2017 Dec. 31, 2016 Amount Percentage Accounts receivable $ 511,000 $ 435,000 76,000 Inventory $ 825,000 $ 589,000 236,000 Total assets $3,159,000 $2,773,000 $ 386,000