FOR Accounting Genius ONLY

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		Dec. 31, 2011		Amount		Percentage

$536,000 $429,500 $ %

$768,000 $561,500

3,105,300 $2,843,300