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B 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 ht Increase (Decrease) Amount Percent 2018 2017 Assets eBook $ Print Current assets: Cash Accounts receivable Merchandise Inventory Prepaid advertising Total current assets Plant and equipment: Building (net) Land Total plant and equipment Total assets 13,550 $ 19,650 19,850 56,200 109,250 $ 8,850 14,600 24,150 46,650 94,250 References $ $ 121,100 $ 95,500 216,600 $ 325,850 $ 127,650 95,500 223,150 317.400 $ 5 $ Liabilities Current liabilities: Accounts payable Salaries payable Total current abilities Long-term liabilities: Mortgage note payable Total liabilities 133.650 $ 24.150 157,800 $ 121,100 19.100 140,200 $ 100,650 258,450 $ $ 88.100 228,300 Owner's Equity J. Brown, capital Total liabilities and owner's equity s 67.400 325.850 89.100 317,400 $ $