Using these data from the comparative balance sheet of Rollaird Company, perform horizontal analysis. Of amount and percentage are a decrease show the numbers as negative, es-55.000, -20% or (55,000). (20%). Round percentages to decimal places, es 12%) Increase or (Decrease) Dec. 31. Dec. 31, Amount Percentage 2022 2021 Accounts $ 460,000 $ 400,000 receivable Inventory $ 780,000 $ 650,000 Total assets $3,164,000 $2,800,000 $ X $ % $