I need to know how to do the horizontal anaylsis percentage on asset of 396,000 in 09 and 330,000 in 08

For everything on a horizontal analysis, first calculate the increase or decrease from year 1 to year 2.

Then you need to know what percent increase/decrease that is. Divide the change from above by the first year.

If the change is negative (i.e. went down), then the percent change should also be negative.