Using these data from the comparative balance sheet of Pharoah 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 decimal places, e.g. 12%.) Increase or (Decrease) Percentage Dec. 31, 2021 Amount Dec. 31, 2022 $392,700 Accounts receivable $ 330,000 $ $ % Inventory $ 713,400 $ 580,000 $ Total assets $3,217,500 $2,750,000 $ %