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Using these data from the comparative balance sheet of Rollaird Company, perform horizontal analysis. December 31, 2020 December 31, 2019Accounts receivable $524,000 $400,000Inventory 868,000 620,000Total assets 3,018,600 2,580,000Increase or (Decrease)December 31, 2020 December 31, 2019 Amount PercentageAccounts receivable $524,000 $400,000 $ %Inventory 868,000 620,000 $ %Total assets 3,018,600 2,580,000 $ %