Horizontal Analysis The comparative accounts payable and long-term debt balances for a company follow. Current Year Previous Year Accounts payable $89,640 $74,700 Long-term debt 46,990 63,500 Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis? Enter all answers as positive numbers. Amount of Change Increase/Decrease Percentage Accounts payable % Long-term debt $ % Long-Term Solvency Analysis The following information was taken from Combine Company's balance sheet: Fixed assets (net) $946,000 Long-term liabilities 473,000 Total liabilities 993,300 Total stockholders' equity 1,655,500 Determine the company's (a) ratio of fixed assets to long-term liabilities and (b) ratio of liabilities to stockholders' equity. If required, round your answers to one decimal place. a. Ratio of fixed assets to long-term liabilities b. Ratio of liabilities to stockholders' equity