Figure 16-3 -Refer to Figure 16-3

Figure 16-3.The current asset section of the balance sheets of the Shamrock Company as of June 30, 2014 and 2013 is presented below. $\begin{array}{lrr} &2014&2013\\\text { Cash and cash equivalents }&\$&\$\\& 75,000 & 58,800 \\\text { Trade accounts receivable, net } & 157,500 & 193,200 \\\text { Inventory } & 208,200 & 253,400\\\text { Other current assets }\\&18,400&15,500\\\text { Total current assets }&\$459,100&\$520,900\\\text { Total assets }&\$2,650,000&\$3,430,000\end{array}$
-Refer to Figure 16-3. In the spaces provided below, complete a horizontal analysis of the current asset section of Shamrock Company's balance sheet for 2013. Your answers for "% Change" should be rounded to one decimal place,e.g., 10.3%. Provide a short evaluation of this analysis.
$\begin{array} { | l | l | l | } \hline \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad& \text { \$ Change } & \text { \% Change } \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline\end{array}$