Brief Exercise 14-3 Using the following data from the comparative statements of financial position of Pearl NV. CALCU December December 31, 2017 31, 2016 Inventory 844,900 497,000 Accounts receivable 522,534 357,900 Total assets 2,566,344 2,916,300 Illustrate horizontal analysis. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,00 decimal places, e.g. 12%) Increase or (Decrease) December December Amount Percentage 31, 2017 31, 2016 Inventory 844,900 497,000 149,100 0.3 Accounts receivable 522,534 357,900 164,634 0.46 Total assets 2,566,344 2,916,300 349,956 0.12 Question Attempts: 0 of 2 used 3 22 search o