17

The Cash and Accounts Receivable end-of-year balances for a company are provided below.

	Current Year		Prior Year
Cash	$85,120		$66,500
Accounts receivable (net)	27,494		46,600

Based on this information, what is the amount and percentage of increase or decrease that would be shown with horizontal analysis? Enter a decrease using a minus sign before the amount and the percentage.

Account	Dollar Change		Percent Change
Cash	$		%
Accounts Receivable	$		%

increase,decrease