Please only do the horizontal anaylsis.

Using the following selected items from the comparative balance sheet of Kato Company, illustrate horizontal and vertical analysis. (Round answers to 1 decimal place, e.g. 15.2.) HORIZONTAL ANALYSIS VERTICAL ANALYSIS December 31, December 31, December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 2017 2016 Accounts Receivable $ 720,000 630,000 12 % 14 % 22.5 % 21.0 % Inventory 450,000 360,000 20 % 25 i 96 14.0 % 12.01 % Total Assets 3,200,000 3,000,000 100.01 % 100.0 %