Complete a horizontal analysis for Brown Company. (Negative answers should be Indicated by a minus sign. Leave no cells blank be certain to enter "O" wherever required. Round the "percent" answers to the nearest hundredth percent.) BROWN COMPANY Comparative Balance Sheet December 31, 2017 and 2018 Increase (Decrease) Amount Percent 2018 2017 Assets Current assets: s s Cash Accounts receivable 12.950 20.100 20.150 56,800 110.000 8,400 14,900 24,600 47.100 95,000 s s Merchandise inventory Prepaid advertising Total current assets Plant and equipment: Building (net) Land Total plant and equipment Total assets s s 121,400 97,000 218,400 328,400 128,100 97.000 225,100 320,100 $ $ s s s s Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Long-term liabilities: Mortgage note payable Total liabilities 134,100 24.800 158,700 121,400 19,400 140.800 s s 101,100 259,800 88,400 229,200 s s Owner's Equity J. Brown, capital Total liabilities and owner's equity 88.800 328,400 90.900 320,100 s s