The comparative accounts payable and long-term debt balances for a company are provided below. 2014 2013 Accounts payable $111,000 $100,000

The comparative accounts payable and long-term debt balances for a company are provided below.

                                2014 2013

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?

Answer: