Brief Exercise 13-4 Using these data from the comparative balance sheet of Cullumber Company, perform horizontal analy places, e.g. 12%.) Increase or (Decrease) Amount Percentage Dec. 31, 2017 Dec. 31, 2016 Accounts receivable $ 522,000 $ 431,000 Inventory $ 800,000 $ 628,000 Total assets $3,126,000 $2,752,000 $