Using these data from the comparative balance sheets 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%).) Increase or (Decrease) December December 31, 2021 Amount Percentage 31, 2022 Accounts receivable $492,880 $404,000 $ (net) Inventory 796,290 627,000 $ Total 3,361,200 2,801,000 $ assets tA % % %