Using these data from the comparative balance sheet of Rosalez 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%). Round percentages to 0 decimal places, e.g. 12%.)
Dec. 31, 2012
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Dec. 31, 2011
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Amount
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Percentage
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$536,000 $429,500 $ %
$768,000 $561,500
3,105,300 $2,843,300