The comparative accounts payable and long-term debt balances of a company are provided below.
|
2012
|
2011
|
|
Accounts payable
|
$114,000
|
$100,000
|
|
Long-term debt
|
143,000
|
130,000
|
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?