Using these data from the comparative balance sheets of Sheffield Company, perform horizontal analysis.

Using these data from the comparative balance sheets of Sheffield Company, perform horizontal analysis. December 31, 2022 December 31, 2021 Accounts receivable (net) Inventory Total assets $445,200 692,500 $371,000 554,000 (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Increase or (Decrease) Accounts receivable Inventory Total assets December 31, 2022 $445,200 692,500 3,313,440 December 31, 2021 $371,000 554,000 Amount Percentage