Using these data from the comparative balance sheet of Cullumber 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, 2017 Dec. 31, 2016 $ 445,440 $ 384,000 Accounts receivable Inventory $ 741,730 $ 613,000 $ Total assets $3,098,520 $2,718,000 $