19) Data for Nobell Inc. is as follows:
Comparative Balance Sheet
December 31, 2015 and 2014
Accounts Receivables, Net117,000125,000
Total Current Liabilities63,50050,000
Common Stockholders' Equity50,00050,000
Total Liabilities and Stockholders' Equity$308,000$310,000
Prepare a horizontal analysis of the comparative balance sheet of Nobell Inc. Round percentage changes to one decimal place.