15-1 Horizontal analysis The comparative accounts receivable and temporary investments for a company follow.

15-1 Horizontal analysis

The comparative accounts receivable and temporary investments for a company follow. 

   Current Year  Previous Year Accounts payable

 111,000

 100,000 Long-term debt

 132,680

 124,000

Based on this information, what is the amount and percentage of increase or decrease that would be shown in a balance sheet with horizontal analysis?