Brief Exercise 18-04 Using these data from the compa rative balance sheet of Rolaird Company, perform horizontal analysis. Accounts receivable Inventory Total assets December 31, 2020 $463,600 880,400 2,961,720 December 31, 2019 $380,000 620,000 2,598,000 Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45)) Increase or (Decrease) Amount December 31, 2020 December 31, 2019 Percentage Accounts receivable $463,600 880,400 2,961,720 $380,000 620,000 2,598,000 Inventory Total assets