Drill Problem 16-3 (Static) [LU 16-1 (2)] Complete a horizontal analysis for Brown Company. Note: Negative answers should be indicated by a minus sign. Leave no cells blank - be certain to enter "O" wh- Round the "percent" answers to the nearest hundredth percent. Comparative Balance Sheet December 31, 2022 and 2023 + Increase (Decrease) 2023 2022 Amount Percent Assets Current assets: Cash $ 15,750 $ 10,500 Accounts receivable 18,000 13,500 Merchandise inventory 18,750 22,500 Prepaid advertising 54,000 45,000 Total current assets $ 106,500 $ 91,500 Plant and equipment: Building (net) $ 120,000 $ 126,000 Land 90,000 90,000 Total plant and equipment $ 210,000 $ 216,000 Total assets $ 316,500 $ 307,500 Liabilities Current liabilities: