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Using these data from the comparative balance sheet of Cullumber Company, perform horizontal analysis. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 0 decimal places, e.g. 12%.)

						Increase or (Decrease)
		Dec. 31, 2017		Dec. 31, 2016		Amount		Percentage
Accounts receivable		$ 572,000		$ 439,000		$Enter a dollar amount		Enter percentages rounded to 0 decimal places	%
Inventory		$ 757,000		$ 641,000		$Enter a dollar amount		Enter percentages rounded to 0 decimal places	%
Total assets		$3,199,000		$2,700,000		$Enter a dollar amount		Enter percentages rounded to 0 decimal places	%