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 O decimal places, e.g. 12%.) Accounts receivable Inventory Total assets Dec. 31, 2022 Dec. 31, 2021 $ 348,000 $ 660,000 $3,100,800 $300,000 $ $550,000 $ $2,720,000 $ Increase or (Decrease) Amount Percentage % % %