Perform a horizontal analysis on the balance sheets for 2018 and 2019. (Always use cell references and formulas where appropriate to receive full credit.) RIVERSIDE SWEETS Balance Sheet June 30, 2018 and 2019 Increase (Decrease) Amount Percentag 2019 2018 Assets Current Assets Cash 125,000 $ 119,000 Short-term Investments 685,000 650,000 Accounts Receivable 225,000 198,000 Merchandise Inventory 65,000 70,000 Other Current Assets 195,000 191,000 Total Current Assets 1,295,000 1,228,000 Property, Plant, and Equipment 875,000 832,000 $2,170,000 $ Total Assets 2,060,000 Liabilities Current Liabilities: Accounts Payable 265,000 $ 251,750 Accrued Liabilities 641,000 725,523 Total Current Liabilities 906,000 977,273 Long-term Liabilities Bonds Payable 150,000 250,000 Mortgage Payable 150,000 175,000 Total Long-term Liabilities 400,000 325,000 Total Liabilities 1,302,273 1,306,000 Stockholders' Equity Common Stock, $1 par, 225,000 shares issued and outstanding 225,000 225,000 Paid-In Capital in Excess of Par Retained Earnings 58,000 58,000 581,000 474,727 Total Stockholders' Equity 864,000 757,727 Total Liabilities and Stockholders' Equity 2,170,000$ 2,060,000 HINTS 1. For cell references, begin the formula with an equals sign (), use the balance in this worksheet for your calculations, and press the enter key