12 Current Year Prior Year 3 Cash $7,440 $8,000 4 Accounts receivable 54,000 18,000 5 Equipment, net 44,000 40,000 6 Land 91,680 66,000 7 Total assets $197,120 $132,000 8 9 Required: 10 Express the items in common-size percents. 11 12 (Use cells A2 to C7 from the given information to complete this question.) 13 14 15 Cash 16 Accounts receivable 17 Equipment, net 18 Land 19 Total assets 20 21 2222 Current Year Prior Year H