Practice Brief Exercise 01 Using these data from the comparative balance sheet of Crane Company, perform horizontal analysis. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 0 decimal places, e.g. 12%.) Increase or (Decrease) Amount Percentage Dec. 31, 2020 Dec. 31, 2019 Accounts receivable $445,200 $371,000 % $ Inventory 692,500 554,000 % $ Total assets 3,313,440 2,808,000 % $