Complete a horizontal analysis for Brown Company. (Negative answers should be indicated by a minus sign. Leave no cells blank - be certain to enter "0" wherever required. Round the "percent" answers to the nearest hundreth sign.

(Negative answers should be indicated by a minus sign. Leave no cells blanks - be certain to enter "0" wherever required. Round the "percent" answers to the nearest hubdreth percent.).**

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ Comparative Balance Sheet } \\ \hline \multicolumn{7}{|c|}{ December 31,2020 and 2019} \\ \hline & & & & & \multicolumn{2}{|c|}{ Increase (Decrease) } \\ \hline & & & & 2019 & Amount & Percent \\ \hline Assets & & & & & & \\ \hline \multicolumn{7}{|l|}{ Current assets: } \\ \hline Cash & $ & 14,750 & $ & 9,750 & & \\ \hline Accounts receivable & & 16,500 & & 12,500 & & \\ \hline Merchandise inventory & & 17,750 & & 21,000 & & \\ \hline Prepaid advertising & & 52,000 & & 43,500 & & \\ \hline Total current assets & $ & 101,000 & \$ & 86,750 & & \\ \hline \multicolumn{7}{|l|}{\begin{tabular}{l} Total current assets \\ Plant and equipment: \end{tabular}} \\ \hline Building (net) & $ & 119,000 & $ & 124,500 & & \\ \hline Land & & 85,000 & & 85.000 & & \\ \hline Total plant and equipment & $ & 204,000 & $ & 209,500 & & \\ \hline Total assets & $ & 305,000 & $ & 296,250 & & \\ \hline & & & & & & \\ \hline \multicolumn{7}{|l|}{ Liabilities } \\ \hline \multicolumn{7}{|l|}{\begin{tabular}{l} Liabilities \\ Current liabilities: \\ \end{tabular}} \\ \hline Accounts payable & $ & 130,500 & $ & 119,000 & & \\ \hline Salaries payable & & 21,000 & & 17,000 & & \\ \hline Total current liabilities & $ & 151,500 & $ & 136,000 & & \\ \hline \multicolumn{7}{|l|}{\begin{tabular}{l} Total current liabilities \\ Long-ferm liabilities: \end{tabular}} \\ \hline Mortgage note payable & & 97,500 & & 86,000 & & \\ \hline Total liabilities & $ & 249,000 & $ & 222,000 & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Current assets: & & & & & & \\ \hline Cash & $ & 14,750 & $ & 9,750 & & \\ \hline Accounts receivable & & 16,500 & & 12,500 & & \\ \hline Merchandise inventory & & 17,750 & & 21,000 & & \\ \hline Prepaid advertising & & 52,000 & & 43,500 & & \\ \hline Total current assets & \$ & 101,000 & $ & 86,750 & & \\ \hline \multicolumn{7}{|l|}{ Plant and equipment: } \\ \hline Building (net) & $ & 119,000 & $ & 124,500 & & \\ \hline Land & & 85,000 & & 85,000 & & \\ \hline Total plant and equipment & $ & 204,000 & $ & 209,500 & & \\ \hline Total assets & $ & 305,000 & $ & 296,250 & & \\ \hline \multicolumn{7}{|l|}{\begin{tabular}{|l|} Liabilities \\ \end{tabular}} \\ \hline \multicolumn{7}{|l|}{ Current liabilities: } \\ \hline Accounts payable & $ & 130,500 & $ & 119,000 & & \\ \hline Salaries payable & & 21,000 & & 17,000 & & \\ \hline Total current liabilities & $ & 151,500 & $ & 136,000 & & \\ \hline \multicolumn{7}{|l|}{ Long-term liabilities: } \\ \hline Mortgage note payable & & 97,500 & & 86,000 & & \\ \hline Total liabilities & $ & 249,000 & $ & 222,000 & & \\ \hline \multicolumn{7}{|l|}{ Owner's Equity } \\ \hline J. Brown, capital & & 56,000 & & 74,250 & & \\ \hline Total liabilities and owner's equity & $ & 305,000 & $ & 296,250 & & \\ \hline \end{tabular}