ODE The following data on Alpha Alpha Products, Inc Comparative Balance Sheet December 31,2016 and December 31,20 Assets 5 Cash Accounts recevable, net Merchandise twentory 00 15000 Property, plant and equipment, net Total assets S66300 $113 Liabilites and shareholders equity Accounts pavable Notes parable (aurmrent) Bonds payable $108 200 S151 00 7000 154000 20000 Common shares 208 50 214100 S1130 400 Retained eamings 5966 300 Refer to Table 18-11 What was the percent increase or decrease innet accuts parable fr to2 28.6% increase Total liabilities and shareholdern' equity 28 6% decrease 40.1% increase 40 1% decrease